Council Tax Premiums

Exceptions to the premium

There are several exceptions to the premium.

Property Type	Exception
Long-term empty dwellings and second homes	A dwelling which is (or would be) someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
Long-term empty dwellings and second homes	An annexe forming part of, or being treated as part of, the main dwelling.
Long-term empty dwellings and second homes	A dwelling being actively marketed for sale (12 months limit).
Long-term empty dwellings and second homes	A dwelling being actively marketed for let (12 months limit).
Long-term empty dwellings and second homes	A dwelling where the liable council taxpayer has passed away, the dwelling has remained unoccupied since the date of death, and probate has recently been granted (12 months from grant of probate/letters of administration).
Second homes only	A job-related dwelling.
Second homes only	An occupied caravan pitch or boat mooring.
Second homes only	A seasonal home where year-round permanent occupation is prohibited, it is specified for use as holiday accommodation, or there is a planning condition preventing occupancy for more than 28 days continuously.
Long-term empty dwellings only	An empty dwelling requiring or undergoing major repairs or structural alterations (12 months limit).

Last Updated: 22 January 2026