From the 1 April 2025 the Government has introduced exceptions to premiums.
Some exceptions apply to both premiums on second homes and unoccupied empty properties and some only apply to one. Some exceptions are limited to 12 months only. The exceptions to premiums are listed below.
Please remember these are exceptions to premiums not exemptions from council tax which will remain payable.
| Classes of Dwellings | Applies to | Definition | Evidence required |
| Class E |
Already applies to long term empty homes Extended to second homes from 1 April 2025 |
Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
You will need to provide a letter from the Ministry of Defence confirming your place of residence.
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| Class F |
Already applies to long term empty homes Extended to second homes from 1 April 2025 |
Annexes forming part of, or being treated as part of, the main dwelling |
You will need to provide proof of annexe status, i.e., utility bills, insurance documents, etc; or planning conditions., photographs |
| Class G | Long term empty homes and second homes |
Dwellings being actively marketed for sale (12 months maximum limit) |
The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale. You will need to provide the exact date the property started being advertised for sale / let; and a copy of the correspondence from the Estate Agent that confirms the date the dwelling was marketed for sale;and/or a link to the current property on-line listing. which includes the advertised price. Further Evidence if required: You need to provide confirmation that the property has an Energy Performance Certificate (EPC1).
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| Class H | Long term empty homes and second homes |
Dwellings being actively marketed for let (12 months maximum limit) |
The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale. You will need to provide the exact date the property started being advertised for sale / let; and a copy of the correspondence from the Estate Agent that confirms the date the dwelling was marketed for sale; or a link to the current property on-line listing. Which includes the advertised rent. Further Evidence if required: You will need to provide confirmation that the property has an Energy Performance Certificate (EPC1).
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| Class 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 from grant of probate/letters of administration) This period runs concurrently with the six-month exemption.
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You will need to provide a copy of the grant of Probate; and confirmation that the estate is the liable party for Council Tax and that the property has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else.
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| Class J | Second homes only | Job related dwellings. |
You will need to upload your contract of employment, or a letter from your employer that confirms that you are required, under the terms of your contract, to live in accommodation provided by your employer; and Confirm the address of the second property.
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| Class K | Second homes only | Occupied caravan pitches and boat moorings | |
| Class 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. | You will be required to upload a copy of your Planning Condition, or Planning Permission containing the restriction on occupancy or specifying the dwelling cannot be used as a main home or must be used as a holiday let. |
| Class M | Long term empty homes | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
You will be required to provide confirmation the property is unfurnished; and A list of the major repair work required, or structural work being undertaken2; and Photographs and a surveyor’s report to support your claim. |