We charge an extra amount of Council Tax, called a “premium”, if your property is empty for more than one year (“long-term empty”) or is classed as a second home. For details of the premiums, see Council Tax charges and bands.
If your property is in any of the classes listed in the table below, you can apply for an exception to the premium. If your application is successful, you will not have to pay the premium.
| Exception | Applies to |
|---|---|
| Class E: Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation | Long-term empty homes and second homes |
| Class F: Annexes forming part of, or being treated as part of, the main dwelling | Long-term empty homes and second homes |
| Class G: Dwellings being actively marketed for sale (12 months limit) | Long-term empty homes and second homes |
| Class H: Dwellings being actively marketed for let (12 months limit) | Long-term empty homes and second homes |
| 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) | Long-term empty homes and second homes |
| Class J: Job-related dwellings | Second homes only |
| Class K: Occupied caravan pitches and boat moorings. | Second homes only |
| Class L: 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 | Second homes only |
| Class M: Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit from 1 April 2025) | Long-term empty homes only |
If the property is undergoing major repairs or structural alterations, you may be able to apply for it to be removed (deleted) from the Council Tax list: see Challenge your Council Tax band: Overview - GOV.UK
Read the full government guidance
For more information about these exceptions, see the Government guidance on Council Tax premiums (GOV.UK).
Apply now
Before applying, please read the guidance above, including the full government guidance, and decide which class of exception applies to your property.
You will need to provide:
- your Council Tax reference number
- documentary evidence of your eligibility for the exception
- for classes G and H, a link to any active online marketing
What happens next
We will contact you to let you know whether your application was successful.
If you qualify for this exception, we will send you a revised bill. If not, we will send you a letter or email explaining why.