On the 1st November 2024, the Government announced several exceptions to the council tax premiums. These will take effect from 1st April 2025.
The exceptions only relate to the additional premium charge. Please note: The normal Council Tax Empty or Second home charges apply.
The below table is a summary of these exceptions:
| Class |
Type |
Description |
| E |
Long-term empty homes and second homes. |
Dwellings that are/would be someone's sole/main residence if they were not living in job-related armed forces accommodation. |
| F |
Long-term empty homes and second homes. |
Annexes forming part of or being treated as part of the main dwelling. |
| G |
Long-term empty homes and second homes. |
Dwellings being actively marketed for sale (12 months limit). |
| H |
Long-term empty homes and second homes. |
Dwellings being actively marketed for let (12 months limit). |
| I |
Long-term empty homes and second homes. |
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months limit). |
| J |
Second homes only. |
Job-related dwellings. These may be properties where you are required to live in your employers' accommodation, but your main residence is elsewhere. |
| K |
Second homes only. |
Occupied caravan pitches and boat moorings where the owner has a main residence elsewhere. |
| L |
Second homes only. |
Seasonal homes where:
- year-round, permanent occupation is prohibited;
- specified for use as holiday accommodation;
- or planning condition preventing occupancy for more than 28 days continuously.
|
| M |
Long-term empty home only. |
Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit). |
From the 1st April 2025
If you believe your property would fall under one of the classes of exceptions, please complete our online form.
If you are claiming for a class G, H, I and M exception please read the below information before submitting your application.
Apply for an empty or second home premium exception
For class G and H
Claims for exceptions must be supported with additional information:
- The date the property was first advertised for sale or let.
- The details of where the property is advertised for sale or let with any evidence you can provide. If the property is advertised online, please provide a link to the web page.
- Information and evidence to show the property is actively marketed for sale or let, such as:
- The sale or rental value.
- Any reductions in the sale price since the property was first marketed.
- Evidence of similar property sale or rental values.
- A valid Energy Performance Certificate (EPC).
- The current situation with potential buyers or tenants.
- Any other information you may be able to provide. (For example, if there are factors that restrict the market for potential buyers making the property harder to sell.)
For class I
Please make sure we are informed of the date of probate/letters of administration.
For class M
Please provide evidence to support the extent of the repairs needed. Please note: General refurbishment or modernisation of the property would not be classed as major repairs.
You can also contact the Valuation Office Agency to see if the property can be taken out of banding. (If the property repairs are so extensive that it cannot be lived in.)
If we are already aware of the property status
We may be able to apply the exception without a claim being needed.
