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  1. Home
  2. Council tax and benefits
  3. Council tax
  4. Exceptions to the Premium Charge

Exceptions to the Premium Charge

In this section

  1. Exceptions to the Premium Charge
  2. Class E - Job Related – Living in Armed forces Accommodation
  3. Class F - Annexes forming part of, or being treated as part of, the main dwelling
  4. You are here: Class G - Dwellings being actively marketed for sale or a property that has been sold that is awaiting completion (12 months limit)
  5. Class H - Dwellings being actively marketed for let or an agreed tenancy with a future tenancy start date (12 months limit)
  6. Class I – Probate granted on properties which were eligible for Class F exemption
  7. Class M – Major repairs (12 months limit)

Class G - Dwellings being actively marketed for sale or a property that has been sold that is awaiting completion (12 months limit)

Qualification Criteria

The property must be actively marketed for sale at a fair market value or a property that has been sold that is awaiting completion.

The exception would apply for up to 12 months from the date it was first actively marketed for sale/date property sold awaiting completion, whichever is sooner. Should the property cease to be marketed for sale or no longer sold and awaiting completion, the exception will no longer apply.

Whilst the exception is applied the property will still be subject to the standard Council Tax charge.

If after 12 months, the property remains up for sale or the sale is incomplete, the applicable premium charge will apply.  A further Class G Exception can only then be applied after a sale has taken place. This means that a property owner may only make use of this exception once for the same dwelling marketed for sale. 

Details of premium charges can be found below:

Details of premium charges

What we will need

Evidence to show the property is actively marketed for sale by an agent or online through a sale website or social media.

The date from which the property was first marketed for sale.

The valuation of the property.

Evidence property is sold and awaiting completion. 

Applying for the exception

If you have received a bill showing a premium charge and you believe this to be incorrect please Apply for a Premium Exception.

Apply for a Premium Exception

  • Previous page: Class F - Annexes forming part of, or being treated as part of, the main dwelling
  • Next page: Class H - Dwellings being actively marketed for let or an agreed tenancy with a future tenancy start date (12 months limit)

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