Exceptions to the long-term empty premiums
The Government has specified certain dwellings where the premium should not be applied. These exceptions only exclude these dwellings from premiums, these do not affect the standard rate of Council Tax they may be liable for.
Long-term empty premium exceptions
| Applies to | Definition |
|---|---|
| Long-term empty homes and second homes | 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 | Annexes forming part of, or being treated as part of, the main dwelling |
| Long-term empty homes and second homes | Dwellings being actively marketed for sale (12 months limit) |
| Long-term empty homes and second homes | Dwellings being actively marketed for let (12 months limit) |
| Long-term empty homes and second homes | Unoccupied dwellings formerly exempt under Class F where probate has recently been granted (12 months from grant of probate/letters of administration) |
| Second homes only | Job-related dwellings |
| Second homes only | Occupied caravan pitches and boat moorings |
| Second homes only | Seasonal homes where year-round occupation is prohibited, specified for holiday use, or restricted to max 28 days continuous occupation |
| Long-term empty home only | Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) |
