Premium charge exceptions
Some properties are not charged a Council Tax premium, even if they are long term empty or used as second homes.
If your property qualifies for an exception, you will still need to pay Council Tax at the standard rate. You will not be charged an additional premium.
The premium charge exceptions have been in effect since 1 April 2025.
You can read government guidance on Council Tax premiums on long-term empty homes and second homes.
Long term empty and second homes premium charge exceptions
Class E: Armed forces accommodation
A property that would be someone's only or main residence if they were not living in job-related armed forces accommodation.
Class F: Annexes
An annexe that forms part of, or is treated as part of, the main dwelling.
Class G: Actively marketed for sale
A property that is actively marketed for sale for up to 12 months.
The exception can apply for up to 12 months from the date the property is first marketed for sale. It will end when any of the following happens:
- the 12-month period ends
- the property is sold
- the property is no longer actively marketed for sale
The following conditions apply:
- the same owner can only use this exception once for the same property
- the exception can be used again if the property is sold and has a new owner
When assessing if a property is actively marketed for sale, we will consider whether it:
- is clearly advertised for sale
- is marketed at a fair market value
- has any artificial barriers that prevent a sale
- has an Energy Performance Certificate (EPC)
- is subject to other reasonable steps by the owner to sell the property
Class H: Actively marketed for let
A property that is actively marketed to let for up to 12 months.
The exception can apply for up to 12 months from the date the property is first marketed for let. It will end when any of the following happens:
- the 12-month period ends
- the property is let
- the property is no longer actively marketed for let
The exception can be used more than once by the same owner if either of the following applies:
- the dwelling has been let for a continuous period of at least 6 months
- from 1 May 2026, an assured tenancy has been in place since the exception was last used
When assessing whether a property is actively marketed for let, we will consider whether it:
- is clearly advertised for let
- is marketed at a fair market value
- has any artificial barriers that prevent letting
- has an Energy Performance Certificate (EPC)
- is subject to other reasonable steps by the owner to let the property
Class I: Probate
A property that was previously exempt under Class F.
The exception applies for up to 12 months from the date probate is granted or letters of administration are issued.
This period runs at the same time as the 6-month Class F exemption and will end when either of the following happens:
- the 12-month period ends
- the property is sold and ownership changes
Second homes only
Class J: Job-related dwellings
A job-related property provided by an employer that is used as a second home.
Class K: Caravans and boats
A caravan pitch or boat mooring that is used as a second home.
Class L: Seasonal homes
A seasonal home where permanent year-round occupation is:
- prohibited
- limited to holiday accommodation
- restricted by planning conditions to no more than 28 days of continuous occupation
Long-term empty homes only
Class M: Major repairs or structural works
An empty home that requires or is undergoing major repairs or structural alterations.
The exception can apply for up to 12 months.
If repairs are completed in less than 12 months, the exception will continue for up to 6 months or until the end of the 12 months, whichever comes first.
This exception only applies to empty properties. It cannot be used again unless the property is sold. If the property becomes substantially furnished and is treated as a second home, the exception will end.
Apply for an exception
If you think your property qualifies for a premium charge exception, you can apply online.
Page last updated: 1 May 2026
