Prescribed classes of dwellings

Prescribed classes of dwellings

Class A

These are unoccupied and furnished dwellings. They have a planning restriction preventing occupation for at least 28 days.

You must upload a copy of your planning condition. If you do not have that please provide the planning reference.

Class B

These are unoccupied and furnished dwellings i.e. a second or holiday home

• This property is not classed as anyone’s sole or main residence, and
• The property is substantially furnished.

Class C

These are unoccupied and substantially unfurnished dwellings.

More information on Class C dwellings.

Class D

These are unoccupied and substantially unfurnished requiring major repairs or alterations.

More information on Class D dwellings.

The following prescribed classes relate to exceptions to empty and second home premiums

Class E – Long term empty & second home

These are dwellings that are someone’s sole or main residence if they were not residing in job-related armed forces accommodation.

You need to provide proof that you receive a Charge in Lieu of Council Tax (CILOCT). Please send through a copy of your most recent payslip as evidence.

Class F - Long term empty & second home

This relates to annexes forming part of, or being treated as part of, the main dwelling. You will need to confirm your usage of the annexe.

Class G – Long term empty & second homes for sale

These are dwellings being actively marketed for sale (12 months maximum limit). 

The exception can apply for up to 12 months from the date the dwelling is first marketed for sale. You will need to provide:

• a letter from the estate agent confirming the date the property was first listed for sale
• a weblink to show the property is currently listed for sale

It is a requirement to have a valid Energy Performance Certificate (EPC) when marketing your property. Therefore, we will check this document is valid using the government website. Without this confirmation your application will not be processed.

Class H - Long term empty & second homes for rent

Dwellings being actively marketed for let (12 months maximum limit). The exception can apply for up to 12 months from the point of which the dwelling has first been marketed for let. 

You will need to provide:

• a letter from the letting agent that confirms the date the dwelling was first marketed for let
• a weblink showing the property is currently available to rent

If you are not using a letting agent, you will need to provide:

• evidence showing the date the property was listed to let
• a link to the website where the property is being advertised

It is a requirement to have a valid Energy Performance Certificate (EPC) when marketing your property. Therefore, we will check this document is valid using the government website. Without this confirmation your application will not be processed.

Class I - Long term empty & second home

A Council Tax class F exemption already exists for dwellings where:

• the occupier has died
• the property is no longer occupied

Once probate has been granted, a further six-month exemption is awarded (class F6). This is as long as it remains unoccupied and:

• has not been transferred to the beneficiaries, or
• sold to anyone else

New regulations grant an exception from empty homes premium from:

• the point probate is granted or letters of administration issued until either twelve months have elapsed, or
• until the dwelling is sold.

This period runs concurrently with the exemption. Therefore, when the F6 exemption period ends, a full charge will apply under class I. This is for a maximum period of 6 months. The 100% premium charge will then be applied.

This will automatically be applied if the property qualified for the relevant exemptions.

Class J – Second home only

Job-related dwellings. This is where a person must live for the purpose of performing their work. It is a dwelling provided by a person’s employer for this purpose.

Examples include:

• headteachers of boarding schools who live in school accommodation
• certain care workers who need to live on site

The exception to the premium will not apply if someone:

• chooses to have an additional dwelling to be closer to work and also has a family home elsewhere
• is posted to a new location but maintains their previous address

We will need evidence that you must live in accommodation provided by your employer. This could be your contract of employment or a letter from your employer.

Class K - Second home only

Occupied caravan pitches & boat moorings which are not someone’s sole or main residence.

Class L - Second home only

The following dwellings are exempt from second homes premium: Dwellings

• where year-round, permanent occupation is prohibited
• specified for use as holiday accommodation
• that have a planning condition preventing continuous occupancy for more than 28 days

We will need a copy of your planning condition. If you do not have that please provide the planning reference.

If you do not have this, you can do an online search with the relevant planning authority.

Class M – Long term empty only

Empty dwellings requiring or undergoing major repairs or structural alterations. This has a 12-month limit.

A dwelling may be excepted from the empty home premium for up to 12 months if:

• it requires, or is undergoing, major repairs, or
• it is undergoing structural alteration

If 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.

Guidance on the implementation of premiums on long-term empty homes and second homes.