Council Tax discounts and premiums

Introduction

Local councils set their own Council Tax discounts, exemptions and premiums. They can also introduce additional local schemes where needed.

Somerset Council has been a single unitary council since 1 April 2023, replacing the former county and district councils.

Decisions affecting Council Tax charges

Since becoming a unitary authority, Somerset Council has made a number of decisions about discounts and premiums:

• From April 2024, the qualifying period for long-term empty property premiums changed.
• From April 2025, premiums were introduced for second homes.

These changes follow national legislation, including the Levelling-Up and Regeneration Act 2023.

What this means for you

• Discounts and exemptions depend on your personal circumstances and the type of property.
• Extra charges (premiums) apply to some long-term empty properties and second homes.

When these rules apply

• Current discounts, exemptions and premiums apply from 1 April 2023 onwards, unless stated otherwise.
• For any period before this, the rules from the former district councils apply.

Find out more about exemptions on our claim a Council Tax discount or exemption page.

Empty properties

Unoccupied and substantially unfurnished properties will count as empty for Council Tax purposes. No discount will apply for these types of properties.

Properties under structural repair or in need of major repair

This includes properties that are unoccupied, substantially unfurnished and requiring or undergoing structural alterations or major repair. No discount will apply for these types of properties.

Long term empty and substantially unfurnished dwellings

Properties are classed as being ‘long term empty’ where they have been continuously empty for a specified period of time. Premiums (additional charges) will apply as detailed below.

• From 1 April 2024, a 100% Premium, where the property has been empty for more than one year (2x charge)
• A 200% Premium, where the property has been empty for between five and ten years (3x charge)
• A 300% Premium, where the property has been empty for more than 10 years (4x charge)

The Levelling-Up and Regeneration Act 2023 provides councils with the power to reduce the qualification period for the long-term empty property premium from two years to one year. Somerset Council has made the decision at its meeting on 20 December 2023 to reduce the period to one year.

Second homes premiums

The Levelling-Up and Regeneration Act 2023 provides councils with the power to charge a premium in respect of second homes. Somerset Council has made the decision at a meeting on 20 December 2023 to charge a second homes premium.

Second homes for Council Tax purposes are dwellings that are furnished but unoccupied – they are no-one’s ‘sole or main residence’. This includes furnished unoccupied properties which may be subject to a planning restriction on occupation. A 100% premium (2 x charge) will apply for these types of properties from 1 April 2025.

Full details of the Council Report and decisions.

The Government have provided specific exceptions from both the second home premium and long-term empty premium which come into effect from 1 April 2025.

Exceptions

• Class E – Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation.
• Class F – Annexes forming part of, or being treated as part of, the main dwelling.
• Class G – Dwellings being actively marketed for sale (12 months limit).
• Class H – Dwellings being actively marketed for let (12 months limit).
• Class I – Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12-month limit from grant of probate/letters of administration).
• Class J – Job-related dwellings as defined by the schedule of The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003.
• Class K – Occupied caravan pitches and boat moorings.
• Class L – Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or a planning condition prevents occupancy for more than 28 days continuously in a year.
• Class M – Empty properties undergoing or requiring structural alterations or major repairs (12 months limit).

Where information is already known to the Revenues Team that a property meets the criteria for an exception, it will be automatically applied and no premium will be added to the charge.

If you have been charged a premium and your property falls within one of the qualifying exceptions, please contact us providing evidence of the qualifying exceptions.

The full government guidance on exceptions can be viewed at: Guidance on the implementation of the council tax premiums on long-term empty homes and second homes (gov.uk).

Care leavers

The council has created a 100% discount for care leavers, where:

• they are liable for Council Tax as an occupier in the property for which they are claiming the discount whether or not they live alone;
• they are below the age of 25; and
• they are a registered care leaver with Somerset Council or any other relevant local authority within the United Kingdom (and subject to the provision of proof of registration, where required).

Foster carers

The Council has created a 50% discount for foster carers or qualifying special guardians.

The discount will apply to foster carers where they:

• are fully approved as a foster carer and registered by Somerset Council or Homes and Horizons and meet the care skills standard;
• have provided foster care to a child for a total of 26 weeks (182 days) in the previous 12 months from 1 February to 1 January;
• maintain their approval as a foster carer with the Council;
• maintain their availability to foster;
• live within the Somerset area;
• claim all relevant benefits and discounts to which they would usually be entitled;
• claim this discount only on the one dwelling which is their main residence; and
• agree to receiving this Council Tax discount.

This discount will apply to special guardians where they:

• care for a Somerset child who was in care within the last 2 years prior to the order being made;
• are a Somerset approved Special Guardian;
• live in Somerset and be the Special Guardian for a Somerset child and either:
  • have transferred from being a foster carer, and receiving a transitional financial payment, or;
  • be eligible for a means tested special guardianship allowance
• maintain their approval as a foster carer with the Council;
• have provided consistent care the a child for the previous 12 months;
• will be continuing to provide care for a child for the forthcoming 12 months;
• claim this discount only on the one dwelling which is their main residence; and
• agree to receiving this Council Tax discount.

You do not need to apply for this discount. The Foster Care and Kinship teams will identify where you qualify for the discount and will contact you.

Find out more about becoming a foster carer.

Council Tax exemption percentages

Visit our page to claim a Council Tax discount or exemption.