Council Tax exemptions

If we have sent you a bill showing premium charges, but you believe an exception applies to your property, then you need to tell us. You’ll need to provide the following information and evidence:

• the address of the second home and the address of your main residence
• 8-digit Council Tax reference (found on your Council Tax bill – beginning with 8 or 9)
• the class of exception, that you are applying for (Class E-M) -see table above and the evidence to support your application. Any photographs or scanned images, must be clear and legible

Apply for an exception to a premium

The exceptions are from the premiums only. The standard Council Tax charge for the year will still be payable, and a premium may be payable at the end of the exception period. If this is the case, a revised Bill will be sent when the Exception ends. 

The exceptions to the premiums are mandatory, however, eligibility for the exceptions will be considered in line with the guidance issued by the government and you will need to provide supporting evidence.

The exceptions will come into effect from 1 April 2025 and some exceptions only apply to second homes, some only apply to empty properties, and some apply to both.

An exception will not be granted unless we are satisfied the eligibility criteria has been met fully.

Properties having structural alterations or repairs

Properties requiring or undergoing structural repairs, or those that are uninhabitable, are no longer exempt and no discount will apply. A full Council Tax charge will be payable.

Find out more about Council Tax exemption criteria

Council Tax Privacy Notice