Exceptions to premiums for long-term empty properties and second homes
Herefordshire Council charges a Council Tax premium on the following properties:
- A property which is furnished but no-one's main and sole residence, commonly referred to as a second home
- A property which is unfurnished and unoccupied, known as an empty property
The government recognises that there may be instances where it may be inappropriate for the Council Tax premiums to apply as detailed in Section 11B and 11D of the Local Government Finance Act 1992, these are referred to as exceptions.
The exceptions are from the premiums only. Your regular charge will still be payable and a premium may be payable at the end of the exception period.
The exceptions to the premiums are mandatory, however, eligibility for the exceptions will be considered in line with the guidance issued by the government and you will need to provide supporting evidence.
An exception will not be granted unless we are satisfied the eligibility criteria has been met fully.
The exceptions will come into effect from 1 April 2025.
Some exceptions only apply to second homes, some only apply to empty properties, and some apply to both.
List of exceptions from the long-term empty property and second home premiums
| Classes of dwellings | Application | Definition |
|---|---|---|
| Class E | Long-term empty homes 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 homes and second homes | Annexes forming part of, or being treated as part of, 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) |
Apply for an exception
If you think that any of these exceptions will apply to your property please email counciltax@herefordshire.gov.uk and include the following (we are unable to take this information over the phone):
- The address of the second home and the address of your main residence
- 8 digit Council Tax reference (found on your Council Tax bill)
- The class of exception which is applicable and any supporting evidence
Please be advised we are expecting a high volume of contacts about Council Tax premiums and will aim to respond to your enquiry within 4 weeks. We ask that you do not chase for a response as this may delay return contact.
Fraud
Herefordshire Council will not accept deliberate manipulation or fraud. Any instances will be actively investigated and any individual who falsifies their records or dishonestly provides inaccurate information may face prosecution.
If you believe someone has not declared an empty property or second home, you can report it.