Relief covers the main home, requires local registration and current council taxes, and must be renewed when large-family status expires.

Relief covers only the main home for the year claimed and applications run from 1 January to 1 March.

Relief runs for three years and falls each year according to the official energy rating; owners must apply and prove emissions.

Relief must be requested before the eligible period ends, starts the following tax year and does not cover garages or storage rooms.

Owners may offer vacant homes with at least 60 square metres of usable space and must prove habitability, utilities, insurance and current payments.

The 2026 scheme requires the applicant to have four continuous years of local registration and handles claims in filing order while funds remain.

Owners must apply, remain current on council taxes and claim for only one vehicle; low-emission petrol cars receive 30% relief for three years.

When several properties are inherited, the relief covers only the one with the lowest cadastral value; filing is due in six months unless an extension is requested.

Residents whose address is already recorded for local vehicle tax need no extra permit; other vehicles follow different routes according to the reason for access.

Residents aged 65 or over and younger people with recognised disability or incapacity may apply, subject to income limits.