Change of https://www.gov.uk/government/publications/long-term-empty-homes-and-second-homes-council-tax-premiums-and-exceptions

Change description : 2026-05-01 00:01:00: Updated the description of the class H exception to reflect relevant legislative changes. Provided further information over when class G and H exceptions apply. [Guidance and regulation]

Showing diff : 2024-11-01 11:00:06.969077016 +00:00..2026-04-30 23:14:57.758271679 +00:00

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.

From:
Ministry of Housing, Communities and Local Government
Published
1 November 2024
Last updated
1 May 2026 — See all updates

Applies to England

Documents

Guidance on the implementation of the council tax premiums on long-term empty homes and second homes

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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 href="#full-history">+ show all updates

  1. Updated the description of the class H exception to reflect relevant legislative changes. Provided further information over when class G and H exceptions apply.

  2. First published.

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Update history

2026-05-01 00:01
Updated the description of the class H exception to reflect relevant legislative changes. Provided further information over when class G and H exceptions apply.

2024-11-01 11:00
First published.