Empty property and second home Council Tax premiums and when you must pay them

When the empty property premium does not apply

You may be able to request an exception to the premium.  

You will not have to pay the premium if:  

  • you move into armed forces accommodation as part of your work
  • your empty property is an annex  
  • your property is being actively marketed for sale for up to 12 months
  • your property is being actively marketed for let for up to 12 months
  • probate or letters of administration was granted less than 12 months ago
  • your property is uninhabitable for up to 12 months because it's undergoing major work to make it suitable to live in

If your property is a second home, these exceptions may also apply:

  • your property is job-related accommodation
  • your property is an occupied caravan pitch or boat mooring
  • your property has an occupancy or planning restriction which prevents it being occupied for a certain time or at certain times of the year