Council Tax Prescribed Classes Regulations 2024 — What SI 2024/1007 Means for Second Home Owners
The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 — officially SI 2024/1007 — are the reason your council can't simply charge every second home owner the 100% premium with no exceptions. These regulations, which came into force on 1 November 2024, created nine mandatory exception classes (E through M) that every billing authority in England must honour when applying the second home or empty home premium.
Understanding where these regulations sit in the broader legislative structure matters, because councils don't always explain it clearly.
The Legislative Chain
Three pieces of legislation work together:
The Local Government Finance Act 1992 (LGFA 1992) is the original statute that established council tax. Section 11C, inserted by the Levelling-up and Regeneration Act 2023, gives billing authorities the discretionary power to levy a premium of up to 100% on furnished second homes. Section 11B (amended by the same Act) governs premiums on long-term empty homes.
The Levelling-up and Regeneration Act 2023 (LURA 2023) is the Act of Parliament that created the second home premium power. Section 80 inserted Section 11C into the LGFA 1992, allowing councils to charge the premium from 1 April 2025 provided they passed a formal resolution at least 12 months in advance. It also reduced the long-term empty home premium threshold from two years to one year.
SI 2024/1007 — the Prescribed Classes Regulations are the statutory instrument that limits the premium power. Section 11D of the LGFA 1992 gives the Secretary of State authority to prescribe classes of dwellings that are excepted from Section 11C premiums. SI 2024/1007 exercises that authority by defining exactly which properties councils cannot charge the premium on.
Without SI 2024/1007, councils would have unconstrained discretion to charge every second home the premium. The regulations exist to protect property owners in specific situations that Parliament deemed deserving of relief.
The Nine Exception Classes
SI 2024/1007 inserted Classes E through M into the existing Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003:
| Class | Protection | Applies To | Time Limit |
|---|---|---|---|
| E | Armed forces required to live in MOD quarters | Second homes + empty homes | None |
| F | Annexes used as part of the main dwelling | Second homes + empty homes | None |
| G | Actively marketed for sale at a reasonable price | Second homes + empty homes | 12 months |
| H | Actively marketed for let on reasonable terms | Second homes + empty homes | 12 months |
| I | Unoccupied after probate granted | Second homes + empty homes | 12 months |
| J | Owner required to live in job-related housing | Second homes only | None |
| K | Caravan pitches and boat moorings | Second homes only | None |
| L | Planning restriction prevents year-round occupation | Second homes only | None |
| M | Major repairs or structural alterations | Empty homes only | 12 months |
Every billing authority that charges the Section 11C premium must apply these exceptions. They're mandatory — a council can't decide to skip Class G because it wants to maximize revenue. If you meet the conditions for an exception class, the council must grant it.
What "Mandatory" Actually Means
"Mandatory" means the exception conditions are set nationally by Parliament. A billing authority cannot add extra requirements, shorten the time limits, or create local hurdles that go beyond what SI 2024/1007 requires.
However, councils do have latitude in how they verify evidence. One council might accept an email confirmation from an estate agent for a Class G claim; another might insist on a signed agency contract plus live portal URLs. The eligibility criteria are standardised, but the evidence standards can vary.
If you believe a council is imposing requirements that go beyond the regulations — demanding evidence the regulations don't require, or interpreting the conditions more narrowly than the statutory text supports — a Section 16 appeal to the Valuation Tribunal for England is the route to challenge it.
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Key Dates
- October 2023: Levelling-up and Regeneration Act receives Royal Assent, inserting Section 11C into the LGFA 1992
- 7 October 2024: SI 2024/1007 signed into law
- 8 October 2024: Regulations laid before Parliament
- 1 November 2024: Regulations came into force
- 1 April 2025: First councils begin charging the Section 11C second home premium (those that passed resolutions before 1 April 2024)
- 1 April 2026: A further wave of councils begin charging (those that passed resolutions between April 2024 and April 2025)
Councils that haven't yet passed a resolution can still adopt the premium for future tax years, with the 12-month notice requirement applying each time.
What the Regulations Don't Cover
SI 2024/1007 is specifically about premium exceptions. It does not cover:
- Standard council tax discounts (single person discount, student exemption, disability reduction) — these are governed by other provisions of the LGFA 1992
- Band challenges — property valuations are the VOA's jurisdiction, not the billing authority's
- Business rates transfers for holiday lets — this is a reclassification process through the VOA, separate from council tax exception claims
The regulations also don't create any new right to a general "second home discount." Before April 2025, some councils offered a discretionary discount on second homes (typically 10–50%). SI 2024/1007 doesn't restore those discounts — it only protects specific categories of property from the new premium.
For a complete walkthrough of how to identify which exception class applies to your property, assemble the evidence, and navigate the claim process, our Second Home Council Tax Premium guide covers all nine classes with step-by-step checklists.
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