Second Home Council Tax Premium Exceptions: 8 Classes Plus Class M

The Regulations That Create the Exceptions

The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 (SI 2024/1007) established nine mandatory exception classes (E through M) in total. Eight classes (E through L) can apply to the Section 11C second home premium; Class M applies only to long-term empty homes. Every English council that charges the premium must honour the applicable mandatory exceptions — it cannot override or restrict them locally.

An exception removes the premium surcharge only. You still pay standard council tax at 100%. The exception blocks the extra 100% that would otherwise double your bill.

Classes E Through M at a Glance

Class E — Armed Forces. Your privately owned home is excepted if you would live in it as your sole or main residence but for a requirement to occupy Ministry of Defence service quarters. No time limit.

Class F — Annexes. A self-contained annexe (granny flat, converted outbuilding) that forms part of a single property and is used as part of the main dwelling. Even if the Valuation Office Agency banded the annexe separately, Class F blocks the premium. No time limit.

Class G — Actively Marketed for Sale. The property must be genuinely marketed at a reasonable price through standard commercial channels (estate agent, Rightmove, Zoopla). Capped at 12 months from first marketing. Once expired, you cannot claim Class G again on the same property until a relevant transaction conveys the freehold or a lease of at least 7 years to a new, unconnected owner.

Class H — Actively Marketed for Let. The property must be advertised for residential letting on reasonable commercial terms. Same 12-month cap. To claim Class H again afterwards, the property must have been continuously let for at least 6 months since the previous Class H period ended.

Class I — Probate Property. Applies for up to 12 months from the date the Grant of Probate or Letters of Administration was issued, provided the property previously qualified for the Class F exempt-dwelling exemption (which itself covers the period before and up to 6 months after grant). The Class I period overlaps the Class F exemption.

Class J — Job-Related Dwelling. The relevant dwelling is job-related because your employer provides the accommodation for the proper performance of your duties, or your employment contract requires you to reside in a specific location (for example, a school caretaker, boarding school head, or minister of religion). Your other home is excepted from the premium. No time limit. Applies to second homes only.

Class K — Caravan Pitches and Boat Moorings. A chargeable dwelling that is a pitch occupied by a caravan or a mooring occupied by a boat. No time limit. Applies to second homes only.

Class L — Seasonal or Planning-Restricted Homes. The dwelling is subject to a formal planning condition that prevents year-round occupation, prevents occupation for 28 or more consecutive days in a year, restricts use to holiday letting only, or prohibits use as a person's sole or main residence. Voluntary seasonal closure does not count. No time limit. Applies to second homes only.

Class M — Major Repairs or Structural Alterations. Applies to empty unfurnished homes only — not furnished second homes. Capped at 12 months (or 6 months after completion of works, whichever is earlier). If you furnish a property while renovating, Class M does not apply; the Section 11C premium may apply if its conditions are met and no other exception applies.

How to Claim an Exception

Apply directly to your billing authority's revenues department. There is no national portal. You will need evidence specific to your exception class — an estate agency contract for Class G, a Grant of Probate for Class I, an employment contract for Class J, a planning decision notice for Class L.

If your application is refused, Section 16 of the Local Government Finance Act 1992 gives you a formal right of challenge. The council has two months from the date you serve your grievance to respond. If it rejects your grievance or fails to respond, you can appeal to the Valuation Tribunal for England — completely free of charge.

The Second Home Council Tax Premium Guide walks through the second-home exception classes and Class M with evidence checklists, application steps, and appeal templates so you can submit a complete claim the first time.

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