Exception To Premium Charges

If your property has been allocated a premium charge on the basis of it being unoccupied or unfurnished, or being used as a second (with effect from 1 April 2025), there are 7 available exceptions to the charge being applied. Details of these can be found below.

If you have been charged a premium upon your property, and believe that you fall into one of the above categories, please email revenues@ashford.gov.uk. Please supply documentation supporting your request.

Properties undergoing probate

The exception is for 12 months, and will be applicable once probate or letters of administration is granted. This will not affect the Class F Council Tax exemption or the ability for the Council to charge its determined rate of Council Tax following the expiry of the Class F exemption.

Properties that are being actively marketed for sale or rent

This exception is for a maximum period of 6 months from the date that active marketing commenced, or until the property has been sold or rented, whichever is soon. 

Evidence of the following will be required:

• That the property is being actively marketed for sale or rent through a recognised agent. 
• Where the property is being self-marketed by the owner or landlord, evidence that the premises is being actively marketed. 
• Where for sale, evidence that the premises are being sold at a true market level for the size and type of dwelling within the area in which it is situated. Where the dwelling is for let, that the rent requested is at a true market level for the size and type of dwelling within the area in which it is situated. 

Empty properties undergoing major repairs

This exception is for a maximum period of 6 months for those properties that are undergoing major repair works or structural alterations. The exception will be applied after the property has been empty for at least 12 months, so long as the Council is satisfied that the necessary repair work is being undertaken. 

Annexes forming part of, or being treated as, part of the main dwelling

This exception relates only to second homes, and will be applicable for annexes forming part of, or being treated as, part of the main dwelling. 

Job related dwellings

Currently there is a Council Tax discount of up to 50% for properties which are unoccupied because the owner is required to live elsewhere for employment purposes. The discount applies where the dwelling is provided for the better performance of the duties of the employment, and it is one of the kinds of employment in  case of which it is customary for the employers to provide dwellings for employees. The exception will not apply to cases where someone chooses to have an additional property to be closer to work whilst having a family home elsewhere or where an individual is posted to a new location but maintain their previous address. 

Occupied caravan pitches and houseboat moorings

This exception relates only to second homes, and will be applicable for occupied caravan pitches and houseboat moorings. 

Seasonal homes where year-round or permanent occupation is prohibited or has been specified for use as holiday accommodation or prevents occupancy as a person's sole or main residence

Properties that have restrictions or conditions preventing occupancy for a continuous period for at least 28 days in any 12-month period, or specifies its use as a holiday let, or prevents occupancy as a person's sole or main residence, will be an exception to the second homes premium. 

More information on all of the above exceptions can be found by viewing our Empty Homes & Second Homes Premium Policy 2024 2025 [pdf] 235KB.