Council Tax Premium Exception Evidence: What Every Class Requires

Why Evidence Is Where Claims Fail

Most second home premium exception claims are not rejected because the owner does not qualify. They fail because the evidence submitted is incomplete. Council forms ask for "proof of active marketing" or "evidence of employment requirement" without specifying what documents satisfy the test. Owners submit a Rightmove screenshot and wonder why the claim stalls for months.

SI 2024/1007 has nine classes (E through M); eight (E through L) can apply to second-home premiums, while Class M applies only to long-term empty homes. Prepare evidence that supports the conditions for the relevant class.

Class G — Marketed for Sale

• Signed instruction contract with a recognised estate agency (not just a verbal agreement)
• Direct URLs or screenshots of live listings on Rightmove, Zoopla, or OnTheMarket showing the asking price
• A valid Energy Performance Certificate
• Estate agent viewing logs, client feedback records, and price reduction history
• Evidence that the asking price is reasonable: a comparative market appraisal or recent local sale comparables

The price test matters. Setting an asking price well above fair market value — the council's threshold is typically informed by local comparables — signals that the marketing is not genuine.

Class H — Marketed for Let

• Signed agreement with a lettings agency, or dashboard screenshots from direct advertising platforms
• Public rental listings showing the monthly asking rent and tenancy terms
• A draft Assured Shorthold Tenancy agreement or occupation contract terms
• Evidence that the asking rent reflects local market conditions

As with Class G, the council checks that marketing is genuine and the price is commercially realistic.

Class I — Probate

• An official copy of the Grant of Probate or Letters of Administration
• A Land Registry title register confirming current legal ownership
• The deceased's council tax account reference
• If applicable, confirmation that the property previously qualified for Class F exemption under the 1992 Exempt Dwellings Order

Class J — Job-Related Dwelling

• Documents showing one of the qualifying arrangements: employer-provided accommodation for the proper performance of duties, or a contract requiring residence at a specific location
• A formal written statement from the employer confirming the duty requirement
• A council tax bill confirming primary liability for your main home elsewhere

Remote working arrangements and voluntary home-office setups do not qualify.

Class E — Armed Forces

• MOD licence agreement for service quarters
• Service assignment order
• Council tax bill for the service quarters

Class L — Seasonal Planning Restriction

• The planning decision notice showing conditions that prevent year-round occupation, prevent occupation for 28 or more consecutive days in a year, limit use to holiday letting only, or prohibit occupation as someone's sole or main residence
• A Section 106 legal agreement if the restriction comes from a planning obligation rather than a planning condition

Voluntary seasonal closure — shutting up a cottage for winter by choice — does not satisfy Class L.

Class F — Annexe

• Title deeds or site plan showing integration with the main dwelling
• Utility bills demonstrating the annexe is used as part of the household
• A statutory declaration of functional domestic use, if the council requests one

Class K — Caravan Pitch or Mooring

• Pitch or mooring agreement
• Site licence
• Council tax assessment confirming that the chargeable dwelling is a pitch occupied by a caravan or a mooring occupied by a boat

Submit Everything Upfront

Do not drip-feed evidence across multiple emails. Assemble the full package for your exception class and submit it in one application. Incomplete claims can delay a decision while you continue paying the billed council tax. Follow the council's submission instructions and keep proof of what you send.

The Second Home Council Tax Premium Guide includes pre-built evidence checklists for the second-home exception classes so you can tick off every document before submitting.

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