Exceptions to the Empty Home and Second Home Premium
The Government have created some mandatory exceptions, some apply to both the Long Term Empty Premium and the Second Home Premium while others may only apply to one or the other.
The exceptions only apply from 1 April 2025, and cannot be backdated e.g. if a property has been charged a Long Term Empty Premium before 1 April 2025, but then falls into a category for an exception, the premium will only be removed from 1 April 2025, and not before this date.
Please tell us if you believe that your property fits one of the exception criteria below:
| Property description | Type of property |
|---|---|
| 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 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 |
| Job-related dwellings | Second homes only |
| Occupied caravan pitches and boat moorings | 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 | Second homes only |
| Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit) | Second homes only |