Proposals to exempt categories of dwellings from the council tax premiums

The government has strengthened the empty homes premium and introduced a new second homes premium through the Levelling Up and Regeneration Bill. The government wishes to consider whether there may be circumstances where it would not be appropriate for the council tax premiums to apply, and whether exceptions to the premium should be introduced.

This consultation seeks views on the government proposals for exceptions to the premium, and whether any additional exceptions should be considered.