Apply for a second home premium exception

Data protection

We will store the information you provide in this form to allow us to respond to the issue you have raised, or provide the requested service. For more information see our data protection page. Data protection and freedom of information

In accordance with the Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 there are 8 classes of property where a Second Home Premium maybe excepted, for varying periods of time. These are:

Class	Type	Period of exception
E	Dwellings which would be someone's sole or main residence if they were not residing in job-relating armed forces accommodation.	No time limit.
F	Annexes forming part of, or being treated as part of, the main dwelling.	No time limit.
G	Dwellings being actively marketed for sale, or where an offer to buy the dwelling has been accepted.	12 months from date being actively marketed from - same owner may only have exception once.
H	Dwellings being actively marked for let or where an offer to let has been accepted.	12 months from date being actively marketed from - must have been continuously let for 6 months before exception may apply again.
I	Unoccupied dwellings,which previously fell within exempt Class F awaiting the grant of probate but where probate has now been granted.	12 months from date probate is granted or letters of administration issued.
J	Job Related Dwellings: a) Unoccupied dwellings, where you are the liable party, because you are required to live elsewhere in a property provided by your employer. Or b) A dwelling which would normally be considered unoccupied, but you are required to stay there in order to carry out your job, while being the liable party on another property.	No time limit.
K	Chargeable dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat.	No time limit.
L	Dwellings where year-round permanent occupation is prohibited by a planning condition a) preventing occupation for a continuous period of at least 28 days in anyone-year period. b) specifying usage as holiday let/ guest accommodation only.	No time limit.

Which class of exception do you wish to apply for?*
1. Class E
2. Class F
3. Class G
4. Class H
5. Class I
6. Class J
7. Class K
8. Class L

Session timeout

Apply for a second home premium exception

Data protection

Your feedback is important to us.

This website uses cookies

Apply for a second home premium exception

Data protection

Your feedback is important to us.