Actively Marketed for Sale Council Tax Exception

What the Actively Marketed Exceptions Cover

If your empty property is genuinely on the market — either for sale or for let — you may qualify for a statutory exception that removes the empty home premium for up to 12 months. The Class G exception covers properties marketed for sale, and Class H covers properties marketed for let.

Both exceptions were established by SI 2024/1007, which amended the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003. Every billing authority in England must apply them — they are not discretionary.

Class G: Marketed for Sale

To qualify, the property must be actively marketed for sale at a reasonable market price. The council will check three things:

1. Active estate agency engagement — a signed instruction with a licensed agent, or demonstrable private marketing (portal listings, signage, brochures)
2. Portal visibility — current listings on Rightmove, Zoopla, or OnTheMarket showing the property as available
3. Realistic pricing — the asking price must be reasonable relative to comparable local sold prices. A property priced 40% above the market to discourage offers will not qualify

Include a current Energy Performance Certificate (EPC) where one is required for the sale or letting. For the exception, councils consider whether an EPC exists alongside the price, advertising, and other marketing steps as part of the overall assessment.

The exception runs for up to 12 months. After it expires, you cannot simply relist and claim it again — you need a genuine arm's-length sale (a "relevant transaction" that transfers ownership) before a new 12-month Class G window opens.

Class H: Marketed for Let

The rules mirror Class G but apply to rental marketing. The property must be listed with a letting agent or on rental portals at a reasonable market rent, backed by a valid EPC and Gas Safety Certificate.

Class H also caps at 12 months. To claim it again, the property must actually be let under an assured tenancy or for a continuous period of at least six months before a fresh 12-month exception starts. You cannot cycle between 12-month exception windows without a genuine tenancy in between.

What the Council Wants to See

Submit your application with:

• A copy of the estate agency or letting agreement (including the instruction date)
• Screenshots or printouts of live portal listings showing the property and price
• The current EPC certificate
• For lettings: the Gas Safety Certificate

Some councils accept online submissions through their revenues portal. Others require email or post. There is no national standard form — check your specific council's empty property or premium exception page.

What Happens If Your Property Does Not Sell

If the property sits unsold for 12 months, the Class G exception expires and the premium starts. At that point, your options narrow:

• Reduce the price — if the council judged the original pricing as unreasonable, the exception may not have been valid to begin with
• Switch to letting — if the property is lettable, you may qualify for the Class H exception (another 12-month window), provided you market it genuinely
• Apply for Section 13A hardship relief — if the situation involves exceptional circumstances, your council has discretion to reduce or waive the charge

The premium applies based on total empty time since the property first became unoccupied and unfurnished, not from when the exception expired.

Our Empty Home Council Tax Premium guide includes evidence preparation checklists for both Class G and Class H, plus a timeline tracker that flags your expiry dates before they arrive.

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