Exceptions
In accordance with the Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulation 2024 the following exception classes have been introduced.
These classes will apply in certain circumstances for empty properties that are due to become liable to the Empty Homes premium after 1 April 2025.
Exception Classes:
- Class E – Long-term empty and second homes - Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation
- Class F - Long-term empty and second homes - Annexes forming part of, or being treated as part of, the main dwelling
- Class G - Long-term empty homes and second homes - Dwellings being actively marketed for sale (12 months limit)
- Class H - Long-term empty homes and second homes - Dwellings being actively marketed for let (12 months limit)
- Class I - Long-term empty homes and second homes - Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration)
- Class J - Second homes only - Job-related dwellings
- Class K - Second homes only - Occupied caravan pitches and boat moorings.
- Class L - Second homes only - Seasonal homes where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously
- Class M - Long-term empty home only - Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit)
If you have an empty property and you feel that one of these classes would apply, please contact the Revenues team at counciltax@braintree.gov.uk or call us on 01376 557755 for further information.
