Premium charge exceptions
A number of exceptions to premium charges have also been introduced which will apply from 1 April 2025. If your property qualifies for a premium charge exception you will still need to pay Council Tax at the standard rate but won’t be charged an additional premium.
You can read the Government's guidance on council tax premiums on long-term empty homes and second homes.
The exceptions are:
Long term empty and second homes premium charge exceptions
Class E:
Properties which would be someone’s only or main residence if they were not residing in job related armed forces accommodation
Class F:
Annexes forming part of, or being treated as, part of the main dwelling
Class G:
Properties being actively marketed for sale (up to 12 months maximum).
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
When assessing if a dwelling is being actively marketed for sale we will consider if the property:
- is clearly advertised for sale
- is being marketed at a fair market value
- if there are any artificial barriers on the dwelling preventing sale
- if the property has an Energy Performance Certificate (EPC)
- if the owner is taking any other reasonable steps to market the property for sale
Class H:
Properties being actively marketed to let (up to 12 months maximum).
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 is 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
When assessing if a dwelling is being actively marketed for let we will consider:
- if the property is clearly advertised for let
- is being marketed at a fair market value
- if there are any artificial barriers on the dwelling preventing letting
- if the property has an Energy Performance Certificate (EPC)
- if the owner is taking any other reasonable steps to market the property for let
Class I:
Properties which were previously exempt under Class F (up to 12 months from date of Probate or Letters of Administration).
The 12-month period begins from the point probate is granted or letters of administration have been issued. This runs concurrently with the 6-month Class F exemption and will apply for 12 months or until the dwelling has changed owner by being sold.
Second homes only
Class J:
Job-related dwellings (provided by a person’s employer) which are second homes
Class K:
Caravan pitches and boat moorings which are second homes
Class L:
Seasonal homes where year round permanent occupation is:
- prohibited
- specified for use as holiday accommodation
- or planning condition prevents occupancy for more than 28 days continuously
Long term empty homes only
Class M:
Empty homes requiring or undergoing major repairs or structural alterations (maximum 12 months) may be excepted from the empty home premium for up to 12 months.
Where major repairs are completed in less than 12 months, the exception will still apply to the dwelling for up to 6 months or until the end of the 12 months - whichever is sooner.
This exception only applies on empty homes. It cannot apply again unless the dwelling has been sold. If the dwelling is substantially furnished and becomes a second home without a resident, then this exception will end.
Page last updated: 10 March 2025
