Empty Home Premium Exemptions and Exceptions in England

Exemptions and Exceptions Are Different Things

The terms get used interchangeably in conversation, but legally they do completely different work. An exemption under the Council Tax (Exempt Dwellings) Order 1992 removes your entire council tax bill — the property owes nothing at all while the exemption is active. An exception under SI 2024/1007 removes the premium surcharge but leaves you paying the standard 100% council tax charge.

Getting the distinction wrong leads to the wrong application, the wrong form, and usually a rejection letter.

Exemptions That Remove the Entire Bill

Several statutory exemption classes apply specifically to empty properties in England:

• Class E — the former occupant now lives permanently in a care home or hospital (unlimited duration)
• Class F — the sole liable person has died and liability falls on the estate (up to 6 months after probate is granted)
• Class D — the former occupant is detained in prison
• Class G — occupation is prohibited by law or a planning condition
• Class I — the former occupant left to receive personal care elsewhere
• Class J — the former occupant left to provide personal care elsewhere
• Class L — the property has been repossessed by a mortgage lender
• Class Q — the liable person is a trustee in bankruptcy

While any of these exemptions is active, no premium can be charged because there is no base bill to add it to. However, the empty clock keeps running in the background. If the exemption expires and the property has been empty for more than 12 months total, the premium starts immediately.

Exceptions That Remove Only the Premium

The 2024 regulations (SI 2024/1007) created mandatory exception classes that every billing authority in England must apply:

• Class G — actively marketed for sale at a reasonable price (up to 12 months)
• Class H — actively marketed for let at a reasonable rent (up to 12 months)
• Class I — qualifying probate cases, for up to 12 months from the grant date; this premium exception runs concurrently with the Class F exemption and does not wait for it to expire
• Class M — undergoing major structural repairs or alterations (up to 12 months)
• Class E — would be the owner's main home but for armed forces posting
• Class F — annexes that form part of a main dwelling and are used as part of the main residence

There is no general national exception just because a new owner buys a long-term empty property. The empty period follows the dwelling, so a change of owner does not reset the clock; check with the council about any additional local relief.

The time limit depends on the exception class. Classes G, H, I, and M have 12-month limits; Classes E and F apply while their qualifying conditions continue. Class G needs evidence of active marketing at a reasonable price. Class M needs a structural surveyor's report and building control documentation showing that the works go beyond cosmetic refurbishment.

Which Route Should You Apply Through?

If someone who lived alone in the property has died, moved into care, or gone to hospital — start with the relevant base exemption. That eliminates the bill entirely while the qualifying conditions persist.

If the property is empty because you are selling it, letting it, or renovating it — apply for the premium exception. You will still owe the standard council tax, but the surcharge drops away.

If both might apply (for example, an inherited property in probate that is also being marketed for sale), claim any applicable base exemption and premium exception separately. The Class I probate exception starts on the grant date and runs concurrently with the Class F exemption.

Our Empty Home Council Tax Premium guide maps out each route with evidence checklists and covers the transition from exemption to exception so nothing falls through the gap.

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