Council Tax Exception Application: How to Apply in England

There Is No Single National Form

Unlike income tax self-assessment, there is no standardised national application form for empty property council tax exceptions. Each billing authority provides its own process. Some councils have dedicated online portals, others offer downloadable PDF forms, and a few still rely on written applications by letter or email.

This means your first step is always to find the right application route for your specific council.

Finding Your Council's Application Process

Go to your billing authority's website and search for "empty property council tax" or "premium exception." Most councils publish their exception policy alongside a link to the relevant form or portal. Look for sections titled "empty homes," "premium charges," or "long-term empty properties."

If the website does not have a dedicated exception form — and some smaller councils do not — you can submit a written application by email or letter to the revenues department. Reference the property's council tax account number, the statutory exception class you are claiming, and attach your supporting evidence.

What Every Application Should Include

Regardless of the council's format, your submission needs these elements:

1. Council tax account reference and property address
2. The exception class you are claiming — use the statutory name (e.g., "Class G Exception under SI 2024/1007 for a dwelling actively marketed for sale")
3. The start date — when the qualifying condition first applied
4. Supporting evidence — agency contracts, portal screenshots, EPCs, probate grants, surveyor reports, or whatever the specific class requires
5. Your contact details for correspondence about the application

Keep a copy of everything you submit, including proof of the date you sent it. If the application is by email, the sent email is your proof. If by post, use recorded delivery.

What Happens After You Apply

The billing authority will acknowledge receipt and begin verification. This might involve:

• Checking your evidence against their records
• Cross-referencing portal listings or Land Registry data
• Scheduling a site inspection for structural repair claims
• Requesting additional documentation

Processing times vary. Some councils turn applications around within two weeks; others take several months, particularly for complex cases or during the peak annual billing period in March and April.

If Your Application Is Approved

You will receive a revised council tax demand notice recalculating your liability. The premium is removed for the exception period, and your bill drops to the standard 100% charge. Any overpayment is credited to your account or refunded.

If Your Application Is Refused

The council must give you written reasons for the refusal. If you disagree, your next step is a formal Section 16 grievance — not another phone call. The council then has two months to reconsider. If they reject the grievance or fail to respond within two months, you can appeal to the Valuation Tribunal for England at no cost.

Our Empty Home Council Tax Premium guide includes application templates for each exception class, so you can structure your submission correctly the first time regardless of which council you are dealing with.

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