The Council Tax Regulations 2024* say that some homes don’t have to pay extra if they are empty for a long time or if they are second homes. (*Prescribed Classes of Dwellings and Consequential Amendments – England – the ‘regulations’)
These exceptions are:
- Class E – A home where someone would live if they were not staying in a house provided by their job in the armed forces.
- Class F – Annexes forming part of, or being treated as part of, the main dwelling
- Class G – Dwellings being actively marketed for sale (12 months limit)
- Class H – Dwellings being actively marketed for let (12 months limit)
- Class I – Unoccupied dwellings:
- which fall within exempt Class F and,
- where probate has recently been granted (12 months from grant of probate/letters of administration)
- Class J – Job-related dwellings
- Class K – Occupied caravan pitches and boat moorings.
- Class L – Homes that can only be used for holidays and not for living all year round. You can’t stay there for more than 28 days in a row.
- Class M – Empty properties that need big repairs or changes (12 months limit).