Empty, new or altered properties

The government has confirmed there will be certain exceptions to the premiums from 1 April 2025. Not all the exceptions apply to both long term empty homes and second homes. The exception is not the same as a Council Tax exemption, if you are granted an exception you will still need to pay the normal 100% of Council Tax, rather than Council Tax plus the premium. 

If you believe your property qualifies for an exception to the premium, you will be able to apply for an exception to the premium from 1 April 2025, you will need to include evidence to suport your application.

Your application will be considered in accordance with the government guidance. Your Council Tax will remain payable in accordance with the instalments detailed on your most recent Council Tax bill until we have considered your case. 

Some exceptions have time limits while other exceptions will continue until your property stops meeting the qualifying criteria for that exception or it becomes occupied as a main residence.

For those exceptions that have time limits, the time limit starts from the day the property meets the exception criteria, not from 1 April 2025. For example, if your property was put up for sale on 1 December 2024 and you apply for the actively marketed for sale exception on 1 April 2025 the twelve month limit started when your property was first put up for sale on 1 December 2024 so the exception will end on 30 November 2025, not 31 March 2026. 

Class E - Dwelling which is or would be the sole or main residence of a member of the armed services, if they were not residing in job-related armed forces accommodation

• This exception will apply to both empty homes and second homes premiums.

Class F - Annexes forming part of, or being treated as part of, the main dwelling which is being used as part of their sole or main residence.

• This exception will apply to both empty homes and second homes premiums.

Class G - Dwellings being actively marketed for sale (12 months limit from date first actively marketed for sale)

• This exception will apply to both empty homes and second homes premiums.
• It applies to properties that are for sale or where the sale has been agreed but not completed.
• This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale. 
• The exception will end either when the 12-month period has ended, when the dwelling has been sold or when the dwelling is no longer actively marketed for sale.
• The following conditions will apply to this exception:
  • the same owner may only make use of the exception for a particular dwelling marketed for sale once
  • the exception may be used again for the same dwelling if it has been sold and has a new owner.
• We will consider several factors when assessing this exception, including but not limited to:
  • whether the dwelling is clearly advertised for sale
  • whether the dwelling is being marketed at a fair market value
  • whether there are any artificial barriers on the dwelling preventing sale
  • whether the dwelling has an Energy Performance Certificate (EPC)

Class H - Dwellings being actively marketed for let (12 months limit from date first actively marketed for let)

• This exception will apply to both empty homes and second homes premiums.
• It applies to properties that are for rent or where a let has been agreed, but has not yet started. 
• This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for let 
• The exception will end either when the 12-month period has ended, when the dwelling has been let, or when the dwelling is no longer actively marketed for let.
• The following conditions will apply to this exception:
  • the same owner may make use of the exception for dwellings marketed for let multiple times, however, only after the dwellings has been let for a continuous period of at least 6 months since the exception last applied
  • the exception may be used again for the same dwelling if it has been sold and has a new owner.
• We will consider several factors when assessing this exception, including but not limited to:
  • whether the dwelling is clearly advertised for  let
  • whether the dwelling is being marketed at a fair market value
  • whether there are any artificial barriers on the dwelling preventing let
  • whether the dwelling has an Energy Performance Certificate (EPC)

Class I - Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration)

• This exception will apply to both empty homes and second homes premiums.
• This exception runs concurrently with the existing Class F Council Tax six month exemption period given from the date probate/letters of administration is/are granted under the Class F exemption.
• After the six months Class F exemption ends there will be a further six month exception to the premium provided the property remains unoccupied and has not been transferred to beneficiaries or sold.

Class J - Job-related dwellings

• This exception only applies to second homes.
• The job must meet the criteria defined in Schedule to the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003.
  • Examples include headteachers for boarding schools who are required to live in school accommodation, or certain care workers who need to live on site to carry out their role.
• This will apply to either the job-related property if it is your second home or another property if the job-related property is your main residence and you have another property that is a second home.

Class K - Occupied caravan pitches and boat moorings

• This exception only applies to second homes.
• It applies to a second home that is a caravan pitch or boat mooring where the caravan or boat is empty.

Class L - Seasonal homes

• This exception only applies to second homes.
• This applies to second homes where:
  • Planning restrictions mean that the property cannot be used as a person’s main residence, such as a property that is purpose-built holiday accommodation which can only be used as holiday accommodation.
  • Planning restrictions mean the property cannot be occupied for at least 28 continuous days in a year and the property must not be the person’s sole or main residence.

Class M - Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit)

• This exception only applies to long-term empty homes.
• If the major repairs are completed in less than 12 months, the exception will still apply to the property for up to six months or until the end of the 12 months whichever is sooner.
• General refurbishment of a property such as replacing an outdated bathroom or kitchen would not be classed as major repairs.
• This exception cannot apply again unless the dwelling has been sold.
• If the dwelling becomes substantially furnished then this exception will end.
• If the property has been demolished, or is undergoing major refurbishment you can apply to the Valuation Office Agency (VOA) to alter the valuation list.