These exceptions already exist for empty homes and now also apply in the case of the second homes premium.

• a dwelling which is or would be the sole or main residence of a member of the armed services, who has been provided with a dwelling as a result of such service
• a dwelling which forms part of a single property with one or more other dwellings that is being used by a resident of one of the other dwellings as part of their sole or main residence

Which should I apply for?

Class E - for long term empty homes and second homes - Defined as 'A dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation'

Class F - for long term empty homes and second homes - Defined as 'Annexes forming part of, or being treated as part of, the main dwelling'

This exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale or let.

The exception will end either when the 12-month period has ended, when the dwelling has been sold or let or when the dwelling is no longer actively marketed for sale or let. The following conditions will apply to this exception:

• the same owner may only make use of the exception for a particular dwelling marketed for sale once
• the exception may be used again for the same dwelling if it has been sold and has a new owner
• the same owner may make use of the exception for dwellings marketed for let multiple times, however, only after the dwellings has been let for a continuous period of at least 6 months since the exception last applied

Which should I apply for?

Class G - for long term empty homes and second homes - Dwellings being actively marketed for sale (12 months limit)

Class H - for long term empty homes and second homes - Dwellings being actively marketed for let (12 months limit)

Following a grant of probate the owners of a dwelling may require further time to decide how they will manage the home or sell it. The Regulations provide for a 12-month exception to the premium for both second and empty homes. The 12-month period begins from the point probate is granted or letters of administration have been issued. This runs concurrently with the 6-month exemption.

A dwelling would be classed as a job-related dwelling where it is provided by a person’s employer for the purposes of performing their work. Examples include headteachers for boarding schools who are required to live in school accommodation, or certain care workers who need to live on site to carry out their role.

These apply only to second homes

Which should I apply for?

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

Where a dwelling requires or is undergoing major repairs or is undergoing structural alteration it may be excepted from the empty home premium for up to 12 months. Where major repairs are completed in less than 12 months, the exception will still apply to the dwelling for up to 6 months or until the end of the 12 months whichever is sooner.

This exception only applies on empty homes. This exception cannot apply again unless the dwelling has been sold. If the dwelling is substantially furnished and becomes a second home without a resident, then this exception will end.

The 2018 Council Tax (Empty Dwellings) Act allows the Council to introduce the following council tax premiums on properties which have been unoccupied and substantially unfurnished for two years or more. The two years starts from when the property first became empty, regardless of ownership.

• From 2019/20 up to 100% premium for homes empty between two and five years (prior to 1 April 2019 up to 50%)
• From 2020/21 up to 200% premium for homes empty between five and ten years
• From 2021/22 up to 300% premium for homes empty for ten years or more)

Under Schedule 3 of the Local Government Finance Act 1992, civil penalties can be applied to a person who deliberately supplies false information. In addition, the provisions of the Theft Act 1968 apply to council tax.

There is no general council tax discount available for a property which is unoccupied, but is furnished.  However, there are some circumstances where a discount or exemption can be given, for example if a person has died.