Council Tax premiums

Empty annexes

An exemption that applies to annexes that are part of or within the grounds of the owner or tenant's home. The annexe may not be rented separately without breaching planning permissions.

Apply for empty annexe exemption

The government has been clear that it is not the intention to penalise those who are genuinely trying to bring their property back into use as a sole/main residence.

This exception can apply for up to 12 months from the point from which the property has first been marketed for sale or let. The exception will end either when the 12-month period has ended, when the property has been sold or let or when the property is no longer actively marketed for sale or let. The following conditions will apply to this exception:

• the same owner may only make use of the exception for a particular property marketed for sale once
• the exception may be used again for the same property if it has been sold and has a new owner
• the same owner may make use of the exception for properties marketed for let multiple times, however, only after the property has been let for a continuous period of at least six months since the exception last applied

There are several factors we may take into consideration when assessing whether a property is being actively marketed for sale or let.

These may include whether:

• the property is clearly advertised for sale or let
• the property is being marketed at a fair market value
• there are any artificial barriers on the property preventing sale/let
• the property has an Energy Performance Certificate (EPC)
• the owner is taking any other reasonable steps to market the property for sale or let

Please email revenues.benefits@arun.gov.uk to request an exception to the premium charge if your unoccupied property is being actively marketed for sale or let.  This is available for up to one year from the start date of the property first being advertised.   You will need to provide evidence that the property is currently being advertised for sale or let since no earlier than 1st April 2024.

If someone dies, we may be able to grant an exemption for the empty home they leave behind. This means there will be no Council Tax to pay on the empty property for a period of 6 months after Probate or Letters of Administration have been granted.

For example, the deceased could have been:

• an owner occupier but the only resident
• the sole owner of a second home
• a landlord of a property that was without a tenant at the time of their death

Apply for deceased person exemption

Following a grant of probate the owners of the dwelling may require further time to decide how they will manage the home or sell it. The Regulations provide for a 12-month exception to the premium for both second and empty homes. The 12-month period begins from the point probate is granted or letters of administration have been issued. This runs concurrently with the six-month exemption.

This exception will run for 12 months or until the dwelling has changed owner by being sold, whichever comes first.

If you have to live in a second home for your job you may be able to claim a 50% discount for it.

To qualify the following apply:

• there must be a link between the job and your second home for example you are a pub landlord, and you stay in the accommodation above the pub
• both your main home and second home must be furnished
• both your main home and second home must be in England or Wales
• you must be the liable person for council tax at both properties (unless the property is provided by the ministry of defence or for a minister of religion to perform his duties)

Please email revenues.benefits@arun.gov.uk to apply for living elsewhere for work Council Tax discount. 

A pitch occupied by a caravan and a mooring occupied by a boat are an exception to the second homes premium. 

Homes where a planning condition:

• restricts occupancy for a continuous period of at least 28 days in any one-year period
• specifies that the dwelling may be used only as a holiday let or
• prevents occupancy as a person's sole or main residence

You can apply for a 50% reduction for a maximum of 12 months if your unoccupied and unfurnished property is either:

• undergoing major repair or structural alteration
• needs major work to make it habitable 

A visit from an inspector will be required.

Apply for major repair Council Tax discount

A person is considered to be living in a property for Council Tax purposes if it is their sole or main residence. If a person only has one home, then this is a straightforward decision as this would be their sole residence. However, when a person has more than one home, we have to decide which property is considered to be their main residence for Council Tax purposes.

Please visit our explanatory notes for Council Tax page for further information found under 'sole or main place of residence'.

Holiday lets are valued for Business Rates if:

• in the last 12 months the property has been available to let commercially for short periods of at least 140 nights; and
• the property will be available to let commercially for short periods of at least 140 nights in the next 12 months; and
• in the last 12 months the property has been let commercially as self-catering accommodation for short periods of 70 nights or more

Holiday lets will initially need to be charged Council Tax for at least 140 days. The property can only be assessed for Business Rates once all the above criteria are met.

The Valuation Office Agency will decide whether your holiday let should be listed for Business Rates or Council Tax. This decision is not made by us.

If you meet the above criteria you can ask the Valuation Office Agency to move your holiday let from Council Tax to Business Rates.

Please note you will still have to pay the full Council Tax charge including a second home premium whilst your application is being processed by the VOA. If the VOA decide to backdate a decision to move a property into the business rating list a refund may be issued.