Apply to be excepted from a Council Tax Premium
Introduction
At full council on 11th February 2026, local exceptions to council tax premiums were approved under Class 8 & Class 9. Please see below for further details:
Class 8 - Composite Properties
These properties would fall within both Section 12(A) and Section 12(B) of the Act.
- The intention would be to not charge a council tax premium where access to a domestic property can only be made directly through a commercial premises, and
- It cannot be let or sold separately to the commercial element of the property.
- The same person is liable for the commercial (Business Rates) and domestic (Council Tax) elements of the composite property, and;
- The liable party is not in residence of the domestic part of the property, and;
- The liable party is in residence and liable for council tax at a separate dwelling to that of the composite property.
The award of this will be by application and visit by the Local Authorities Inspector and if separate access to the domestic element of the property is identified, this exception will not apply.
Class 9 - (From: 01/04/2025) - Ongoing Renovation - Up to 6 Months
This exception under Section 12(A) is to introduce a Class 9 - Local Council Tax Exception (Ongoing Renovation – Up to 6 Months) and will only apply to existing council taxpayers where the property is currently exempt under Class A (a property undergoing renovation), and the exemption has elapsed with the work being still incomplete. Upon application / Officer visit to said property and it can be demonstrated that the renovation works are still ongoing the council tax premium will not be charged for a period of up to 6 months. However, the property will be charged a standard rate of council tax for this period.
Please note: It is the responsibility of the ratepayer to confirm if the works have become complete or the property occupied within this period. If the property is still vacant after this time the property will become liable for a premium charge.
The award of this will be by application and visit by the Local Authorities Inspector.
The intention is to not charge a council tax premium on qualifying properties, but to continue charging the full standard council tax.
To make an application to be excepted from a council tax premium please complete the following application