Guidance
Long-term empty homes and second homes: Council tax premiums and exceptions
Guidance for councils and taxpayers on the application of council tax premiums and exceptions to premiums.
Applies to England
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Details
This guidance sets out when a council may make use of a premium where it chooses to apply one.
This also sets out the mandatory exceptions to council tax premiums as well as the discretion available to councils in applying the premium.
Updates to this page
Published 1 November 2024
Last updated 1 May 2026
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Updated the description of the class H exception to reflect relevant legislative changes. Provided further information over when class G and H exceptions apply.
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First published.