Introduction
Local councils can make decisions about the amount of discount awarded or premiums charged locally for certain types of property. Councils also have powers to create their own discounts and exemptions.
Somerset Council was formed on 1 April 2023 from the former Somerset County Council and four district Councils in Somerset (Mendip District Council, Sedgemoor District Council, Somerset West and Taunton Council and South Somerset District Council).
In the lead up to the new Somerset Council, Somerset County Council, under powers granted by The Somerset (Structural Changes) Order 2022 and as the ‘Continuing Authority’, made decisions at its meeting on 23 November 2022. The decisions were about Council Tax discounts and premiums for the new Somerset Council effective from 1 April 2023.
Somerset Council made decisions at a meeting on 20 December 2023. This was in respect of changes to the qualification period for long-term empty property premiums, effective from 1 April 2024. And to introduce premiums for second homes, effective from 1 April 2025. These decisions have been made in accordance with changes introduced by the Levelling-Up and Regeneration Act 2023.
The discounts, exemptions and premiums applied by Somerset Council
These discounts, exemptions and premiums will be applicable from 1 April 2023 unless otherwise specified. In respect of any period prior to 1 April 2023 any discounts, exemptions and premiums will be determined in line with the policy in operation for that period by the relevant former district council.
You can visit our page to claim a Council Tax discount or exemption.
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.
- For the period 1 April 2023 to 31 March 2024, a 100% Premium, where the property has been empty for more than two years (2x charge)
- 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 its 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.
Government have provided specific exemptions from both the second home premium and long-term empty premium which come into effect from 1 April 2025.
Exemptions
- 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.
Where information is already known to the Revenues Team that a property meets the criteria for an exemption, 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 Council Tax information letter 2/2024: proposals to exempt categories of dwellings from the council tax premiums in England (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 where they:
- are fully approved as a foster carer by the new Council 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.
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.
Other statutory discounts and exemptions will continue to apply in respect of Council Tax and cover a variety of different circumstances, as detailed below.
You can visit our page to claim a Council Tax discount or exemption.
| Exemption | Percentage | Qualifying criteria |
|---|---|---|
| ExemptionClass B – Charity | Percentage100% | Qualifying criteriaAn unoccupied dwelling which is owned by a charity. |
| ExemptionClass D – In Detention | Percentage100% | Qualifying criteriaAn unoccupied dwelling which was previously the main resident of a person who is now detained in a prison, a hospital or other place of virtue of an order of the court. |
| ExemptionClass E – In a Residential home | Percentage100% | Qualifying criteriaAn unoccupied dwelling which was previously the sole or main residence of a person whose main residence is in a hospital, residential care home, nursing home and receiving care and treatment. |
| ExemptionClass F – Probate | Percentage100% | Qualifying criteriaAn unoccupied dwelling which has been unoccupied since the death of a person |
| ExemptionClass G – Occupation prohibited by law | Percentage100% | Qualifying criteriaAn unoccupied dwelling where occupation is prohibited by law |
| ExemptionClass H – Minister of Religion | Percentage100% | Qualifying criteriaAn unoccupied dwelling which is available for occupation by a minister of any religion. |
| ExemptionClass I – Receiving Care | Percentage100% | Qualifying criteriaAn unoccupied dwelling which was previously the sole or main residence of a person where their main residence is in another place (not hospital or care home) to receive personal care |
| ExemptionClass J – Providing Care | Percentage100% | Qualifying criteriaAn unoccupied dwelling which was previously the main residence of a person where their main residence is in another place for the purpose of providing personal care. |
| ExemptionClass K – Previously occupied by students | Percentage100% | Qualifying criteriaAn unoccupied dwelling which was last occupied by a person who was a qualifying student |
| ExemptionClass L – Mortgagee in possession | Percentage100% | Qualifying criteriaAn unoccupied dwelling where a mortgagee is in possession under the mortgage |
| ExemptionClass M – Hall of Residence | Percentage100% | Qualifying criteriaA dwelling provided predominately for the accommodation of students – hall of residences |
| ExemptionClass N – Occupied by Students | Percentage100% | Qualifying criteriaA dwelling occupied by one or more students |
| ExemptionClass O – Armed Forces | Percentage100% | Qualifying criteria A dwelling of which the Secretary of State for defence is the owner – held for the purposes of armed forces |
| ExemptionClass P – Visiting forces | Percentage100% | Qualifying criteriaProperties occupied by members of visiting forces and their dependants |
| ExemptionClass Q – Trustee in Bankruptcy | Percentage100% | Qualifying criteriaAn unoccupied dwelling in relation to which a person is a qualifying person in their capacity as a trustee in bankruptcy |
| ExemptionClass R – Pitch or mooring | Percentage100% | Qualifying criteriaA dwelling consisting of a pitch or a mooring which is not occupied by a caravan or a boat. |
| ExemptionClass S – occupied by person under 18 | Percentage100% | Qualifying criteriaA dwelling occupied only by a person/persons aged under 18 |
| ExemptionClass T – Planning restriction | Percentage100% | Qualifying criteriaAn unoccupied dwelling which forms part of a single property which includes another dwelling and may not be let out separately from that other dwelling without a breach of planning control |
| ExemptionClass U – All occupiers are severe mental impairment | Percentage100% | Qualifying criteriaA dwelling occupied only by one or more severely mentally impaired persons |
| ExemptionClass V -Diplomat’s residence | Percentage100% | Qualifying criteriaProperties occupied by diplomats |
| ExemptionClass W – self-contained- Annexe | Percentage100% | Qualifying criteriaA dwelling which forms part of a single property including at least one dwelling and which is the sole of main residence of a dependant relative of a person who is resident of that other dwelling. |
| Exemption | Percentage | Qualifying criteria |
|---|---|---|
| ExemptionSingle person discount | Percentage25% | Qualifying criteriaWhere there is only one person over the age of 18 resident at a property a single person discount can apply |
| ExemptionSeverely Mentally Impaired | Percentage25% | Qualifying criteriaWhere there are two people over the age of 18 resident at the property and one of those persons qualifies as severely mentally impaired a 25% discount can be awarded |
| ExemptionStudent discount | Percentage25% | Qualifying criteriaWhere there are two people over the age of 18 resident at the property and one of those persons qualifies as a full-time student a 25% discount can be awarded |
| ExemptionStudent apprentice discount | Percentage25% | Qualifying criteriaWhere there are two people over the age of 18 resident at the property and one of those persons qualifies as an apprentice a 25% discount can be awarded |
| ExemptionJob related discount | Percentage50% | Qualifying criteriaWhere a person is required to live in/occupy a dwelling as part of their employment, and where they have another property which is furnished a discount of 50% may be applicable |
| ExemptionPerson in Detention discount | Percentage25% | Qualifying criteriaWhere there are two people over the age of 18 resident at the property and one of those persons qualifies as a person in detention (in prison) a 25% discount can be awarded |
| ExemptionCarers’ discount | Percentage25% | Qualifying criteriaWhere there are two people over the age of 18 resident at the property and one of those persons qualifies as a full-time carer a 25% discount can be awarded, the person being cared for cannot be the carer’s partner or child under the age of 18 |
| ExemptionResidential Nursing or Care home | Percentage50% | Qualifying criteriaA dwelling where a person is a resident in a nursing and care home. Where all residents are disregarded (nursing home) 2 x 25% discounts can apply |
| ExemptionAnnexe discount | Percentage50% | Qualifying criteriaWhere a person lives in an annexe and where they are a relative of the person who is responsible for paying the Council Tax on the main property or where the owner/occupier is using an annex as part of the main home |