This is a mandatory exception.
If your second home is a caravan or boat, please tell us by visiting this link:
There are situations where a premium will not be charged on your empty property, or your second home. Some of these exceptions only apply to empty properties, some apply only to second homes and some can apply to either.
Some of these exceptions are governed by Government legislation (these are known as mandatory exceptions) and some are governed by a decision taken by West Devon Council (these are known as discretionary exceptions).
Mandatory exceptions
| Applies to | Description |
|---|---|
| Second homes and empty properties | Property which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
| Second homes and empty properties | Annexes forming part of, or being treated as part of, the main dwelling |
| Second homes and empty properties | Property being actively marketed for sale (12 months limit) |
| Second homes and empty properties | Property being actively marketed for let (12 months limit) |
| Second homes and empty properties | Unoccupied properties dwellings which had been exempt from council tax as the liable person has passed away (12month limit from grant of probate) |
| Second homes only | Job related property |
| Second homes only | Caravans or Houseboats |
| Second homes only | Seasonal homes where occupation is restricted (holiday homes) |
| Empty properties only | Properties that require or are undergoing major repair or structural alteration (12month limit). |
For more information regarding mandatory exceptions please visit gov.uk.
Discretionary exceptions
| Applies to | Description |
|---|---|
| Second homes and empty properties | Properties with an agricultural planning restriction |
| Second homes and empty properties | Properties for sale with an age related restriction (additional 6months) |
| Second homes and empty properties | Properties for sale with an age related restriction (additional 6months) |
| Second homes and empty properties | Properties that can only be accessed through an existing business premise |
| Second homes only | Properties used as overnight staff accommodation for a retail/ hospitality/ leisure business |
| Second homes only | Properties used to better provide personal care to a close relative |
| Second homes only | Property owned by a charity and used as accommodation for charitable purposes |
| Second homes only | Property which is required as part of contract of employment |
Our discretionary exceptions will be reviewed annually so if you qualify for an exception for the 2025/26 financial year, it cannot be guaranteed that this will continue for future years.
Apply for an exception
Please see below for details on all the exceptions, along with details on how to apply and what evidence we will need to make a decision:
Mandatory exceptions for second homes
Caravans and boats
Job related
This is a mandatory exception.
If your second home is unoccupied because you have to live in another specific property because of your job, please tell us by visiting this link:
Annexes
This is a mandatory exception.
An annexe is a home that forms part of a larger property.
If your second home is an annexe, please tell us by visiting this link:
Dwellings being actively marketed for sale
This is a mandatory exception.
This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale or let. The exception will end either when the 12-month period has ended, when the dwelling has been sold or let or when the dwelling is no longer actively marketed for sale or let.
Evidence needed: Copy of contract with Estate Agent and copy of valid EPC certificate
Please click here to apply for this exception:
Dwellings being actively marketed for let
This is a mandatory exception.
This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale or let. The exception will end either when the 12-month period has ended, when the dwelling has been sold or let or when the dwelling is no longer actively marketed for sale or let.
Evidence needed: Copy of contract with Estate Agent or Letting Agent and copy of valid EPC certificate. If there is no letting agent involved, please supply suitable evidence to show that the property is being actively marketed for let.
Please click here to apply for this exception:
Seasonal homes where year-round, permanent occupation is prohibited
This is a mandatory exception.
Properties that are subject to certain planning restrictions will not be charged the second home premium. The property must have at least one of the following restrictions applied:
- Preventing occupancy for a continuous period of at least 28 days in any one year period
- Specifying that the property may be used for holiday let only; or
- Preventing occupancy as a persons sole or main residence
Evidence needed: Evidence of planning restriction on property
Please click here to apply for this exception:
Unoccupied dwellings where grant of probate has recently been granted
This is a mandatory exception.
Currently when a property is left empty following the death of the owner or occupier, an exemption from Council Tax is allowed. This exemption will end 6 months after the date of probate (providing that the property remains empty), or if the property is sold or ownership is transferred. This exception allows the property to not be charged the premium for a further 6months, i.e. 12months after the grant of probate.
This exception will not apply once the property is sold or ownership is transferred.
Evidence needed: Copy of award of probate
Please click here to apply for this exception:
Discretionary exceptions for second homes
Dwelling with an agricultural occupancy condition
An exception will apply where a planning condition restricts the occupation of a dwelling to someone who is principally employed locally in agriculture or was last employed in agriculture.
This exception to the premium will only last for 12 months but will be reviewed annually.
Evidence needed: Evidence of the relevant planning restriction
Please click here to apply for this exception:
Dwelling with an age-related occupancy restriction which is being actively marketed for sale
In recognition of the fact that some dwellings can be more difficult to sell, the Council will extend the mandatory exception for properties on the market for sale for up to a further six months. To qualify for this exception, there must be an age-related occupancy restriction which means the dwelling must be occupied by someone aged 55 or over. Further, the current owner must be unable to occupy the property due to an age restriction.
Evidence needed: copy of contract with estate agent, copy of valid EPC certificate and copy of terms of restriction
Please click here to apply for this exception:
Dwelling with an age-related occupancy restriction which is being actively marketed for let
In recognition of the fact that some dwellings can be more difficult to let, the Council will extend the mandatory exception for properties on the market for let for up to a further six months. To qualify for this exception, there must be an age-related occupancy restriction which means the dwelling must be occupied by someone aged 55 or over. Further, the current owner must be unable to occupy the property due to an age restriction.
Evidence needed: copy of contract with estate agent, copy of valid EPC certificate and copy of terms of restriction.
If there is no letting agent involved, please supply suitable evidence to show that the property is being actively marketed for let.
Please click here to apply for this exception:
Dwelling without a separate entrance which can only be accessed through existing business premises
An exception will apply where a dwelling does not have a separate entrance and can only be accessed through existing business premises. To qualify for the exception, it must not be reasonably practicable to create a separate entrance, for example by constructing a new or unblocking an existing doorway.
This exception will not apply if the dwelling is being let on a periodic basis, for example as Airbnb accommodation. This exception will not apply if the building is altered to remove or block up an existing separate entrance.
Evidence needed: Photographic evidence, followed by a Council inspection
Please click here to apply for this exception:
Dwelling used as overnight staff accommodation to facilitate the running of a business
The property is used as domestic overnight staff accommodation and is essential to help facilitate the day to day running of a Retail, Hospitality or Leisure Business. The business must meet the criteria for the Retail, Hospitality and Leisure scheme 2025/26. The business will be deemed to be eligible for the exception even if is unable to receive the relief due to the cash cap limit of £110,000 relief per business.
Evidence needed: Statement confirming use of the property along with an explanation if you do not receive Retail, Hospitably and Leisure relief.
Please click here to apply for this exception:
Dwelling which is essential to better provide personal care to a close relative
An exception will apply where a second home is essential to better provide personal care to a close relative due to old age, disability, terminal illness, past or present alcohol or drug dependence or a past or present mental disorder.
A close relative is defined as a spouse, civil partner, parent, child or sibling of the person requiring care.
The person receiving care must be receiving one of the following benefits:
- Attendance Allowance
- Disability Living Allowance
- Personal Independence Payment (PIP)
For the purpose of this exception old age is defined as 75 years or above.
Evidence needed:
- Evidence of age of person being cared for being 75+
- Evidence of receiving Attendance Allowance, PIP, and/or Disability Living Allowance
- Statement as evidence of close relative
- Statement of care provided to individual and their disability/need for care
Please click here to apply for this exception:
Dwelling owned by a charity
An exception will apply where the dwelling is being used as accommodation wholly or mainly for charitable purposes in furtherance of the charity’s charitable objects.
Evidence needed: Charity registration number, statement confirming the use of the property along with photographic evidence.
Please click here to apply for this exception:
Dwelling which is required as part of contract of employment
Where a job-related dwelling is required, the Council will provide a discretionary exception from the council tax second homes premium where a second home is contractually required by an employer for the furtherance of an employee’s job. It must be a condition of the employee’s contract of employment that they occupy a dwelling, which is not their main residence, in the area covered by the council and only where the employer's main business premises are physically located within the district.
Evidence needed:
- Evidence of contract of employment or
- Written confirmation from your employer that you are required to occupy a dwelling, which is not your main residence, in the area covered by South Hams District Council.
Please click here to apply for this exception:
Exceptions for empty properties (properties that are unfurnished and no one’s main home)
Job related due to service with the armed forces
This is a mandatory exception.
If your empty property is empty because you must live in another specific property because of your job in the armed services, please tell us by visiting this link:
Annexes
This is a mandatory exception.
An annexe is a home that forms part of a larger property.
If your empty property is an annexe, please tell us by visiting this link:
Properties undergoing major repair work
This is a mandatory exception.
If your empty property is empty because it is undergoing, or requires, structural alterations or major repair work, please tell us by visiting this link:
Dwellings being actively marketed for sale
This is a mandatory exception.
This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale or let. The exception will end either when the 12 month period has ended, when the dwelling has been sold or let or when the dwelling is no longer actively marketed for sale or let.
Evidence needed: Copy of contract with estate agent and copy of valid EPC certificate
Please click here to apply for this exception:
Dwellings being actively marketed for let
This is a mandatory exception.
This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale or let. The exception will end either when the 12 month period has ended, when the dwelling has been sold or let or when the dwelling is no longer actively marketed for sale or let.
Evidence needed: Copy of contract with estate agent or letting agent and copy of valid EPC certificate. If there is no letting agent involved, please supply suitable evidence to show that the property is being actively marketed for let.
Please click here to apply for this exception:
Unoccupied dwellings where grant of probate has recently been granted
This is a mandatory exception.
Currently when a property is left empty following the death of the owner or occupier, an exemption from council tax is allowed. This exemption will end 6 months after the date of probate (providing that the property remains empty), or if the property is sold or ownership is transferred. This exception allows the property to not be charged the premium for a further 6months, i.e. 12months after the grant of probate.
This exception will not apply once the property is sold or ownership is transferred.
Evidence needed: Copy of award of probate
Please click here to apply for this exception:
Discretionary exceptions to an empty homes premium
The council recognises there may be further circumstances where it may be inappropriate for Council Tax premiums to apply. The council has agreed to certain discretionary exceptions which will apply for the period 1 April 2025 to 31 March 2026.
Discretionary exceptions will be reviewed annually so if you qualify for an exception for the 2025/26 financial year, it cannot be guaranteed that this will continue for future years.
Please read the guidance below before applying for a discretionary exception:
Dwelling with an agricultural occupancy condition
An exception will apply where a planning condition restricts the occupation of a dwelling to someone who is principally employed locally in agriculture or was last employed in agriculture.
This exception to the premium will only last for 12 months but will be reviewed annually.
Evidence needed: Evidence of the relevant planning restriction
Please click here to apply for this exception:
Dwelling with an age-related occupancy restriction which is being actively marketed for sale
In recognition of the fact that some dwellings can be more difficult to sell, the Council will extend the mandatory exception for properties on the market for sale for up to a further six months. To qualify for this exception, there must be an age-related occupancy restriction which means the dwelling must be occupied by someone aged 55 or over. Further, the current owner must be unable to occupy the property due to an age restriction.
Evidence needed: copy of contract with estate agent, copy of valid EPC certificate and copy of terms of restriction
Please click here to apply for this exception:
Dwelling with an age-related occupancy restriction which is being actively marketed for let
In recognition of the fact that some dwellings can be more difficult to let, the council will extend the mandatory exception for properties on the market for let for up to a further six months. To qualify for this exception, there must be an age-related occupancy restriction which means the dwelling must be occupied by someone aged 55 or over. Further, the current owner must be unable to occupy the property due to an age restriction.
Evidence needed: copy of contract with estate agent, copy of valid EPC certificate and copy of terms of restriction.
If there is no letting agent involved, please supply suitable evidence to show that the property is being actively marketed for let.
Please click here to apply for this exception:
Dwelling without a separate entrance which can only be accessed through existing business premises
An exception will apply where a dwelling does not have a separate entrance and can only be accessed through existing business premises. To qualify for an exception, it must not be reasonably practicable to create a separate entrance, for example by constructing a new or unblocking an existing doorway.
This exception will not apply if the dwelling is being let on a periodic basis, for example as Airbnb accommodation.
This exception will not apply if the building is altered to remove or block up an existing separate entrance.
Evidence needed: Photographic evidence, followed by a council inspection
Please click here to apply for this exception: