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Apply to be excepted from a Council Tax Premium


At full council on 21st February 2024, a Class 8: Local exception to council tax premiums was approved. Please see below for further details:

New Owner

This exception under Section 12(A) will only apply to new owners of long-term empty properties, where the statutory exemption has already been applied to property and a council tax premium is chargeable.

The qualifying criteria is defined as:

  • a person who is liable for council tax in respect of a dwelling on a particular day, whether or not jointly with another person; and
  • The property is undergoing renovation to bring it back into use.

The exception would be to not charge the council tax premium charge to a new property owner, for a period of 12 months after the purchase date or upon the expiration of the statutory exemption (see Exemption Classes in appendix 2).

The new owner would still be required to pay any standard council tax liability that may be due.

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.

The intention is to not charge a council tax exception 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 

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