Exceptions for Second Home and Long-Term Empty Home Premiums

There are mandatory exceptions to the premiums and we've also introduced our own discretionary local exceptions. 

The mandatory premium exceptions

This section includes information about each exception, including:

• the exception class
• whether it applies to long-term empty homes, second homes or both
• details about which properties or circumstances they apply to
• the documentation you'll need to support your application

Class E: Armed Forces (long-term empty homes and second homes)

Class E: Dwellings that are, or would be, someone’s sole or main residence if they were not residing in job-related armed forces accommodation.  

You'll need to upload a letter from the Ministry of Defence confirming your place of residence.

Class F: Annexes (long-term empty and second homes)

Class F: Annexes forming part of, or being treated as part of, a main dwelling. 

You'll need to provide proof of annexe status or planning conditions.

Class G: Actively Marketed for Sale (long-term empty and second homes)

Class G: Dwellings being actively marketed for sale (12 months maximum limit). 

The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale. 

You'll need to provide a copy of the correspondence from the Estate Agent that confirms the date the dwelling was marketed for sale, or a link to the current property listing.

Class H: Actively Marketed to Let (long-term empty and second homes)

Class H: Dwellings being actively marketed for let (12 months maximum limit). 

The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for let. 

You'll need to provide a copy of the correspondence from the Letting Agent that confirms the date the dwelling was marketed for let, or a link to the current property listing.

Class I: Probate (applies to long-term empty and second homes)

Class I (probate): under Council Tax Class F, exemption already exists for dwellings undergoing probate, providing it is empty, until probate is granted.  

A further six month exemption is then available as long as it remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else.  

The new regulations grant a 12 month exception from second homes premium from the point probate is granted or letters of administration issued until the end of this period or until the dwelling is sold. This period runs concurrently with the six month exemption. 

You'll need to provide confirmation if the dwelling has been transferred to a beneficiary, or sold, providing the date of sale and new owners details.

Class J: Job Related Dwellings (second homes only)

Class J: Job related dwellings. Generally, a dwelling would be classed as a job-related dwelling where it is a dwelling provided by a person’s employer for the purposes of performing their work. 

Examples include headteachers for boarding schools who are required to live in school accommodation, or certain care workers who need to live on site to carry out their role. 

Please note the exception will not apply to cases where someone chooses to have an additional dwelling to be closer to work whilst having a family home elsewhere, or where an individual is posted to a new location but maintains their previous address. 

You'll need to upload your contract of employment, or a letter from your employer that confirms that you are required, under the terms of your contract, to live in accommodation provided by your employer.

Class L: Seasonal Homes  (second homes only)

Class L (seasonal homes): Dwellings where year-round, permanent occupation is prohibited, specified for use as holiday accommodation or planning condition preventing occupancy for more than 28 days continuously, are exempt from second homes premium.

You'll be required to upload a copy of your Planning Condition, or if you do not have that please provide the planning reference and Planning Authority that is Lake District National Park, Yorkshire Dales National Park etc. 

If you do not have this information, you will be able to do an online search with the relevant Planning Authority.

Class M: Dwellings requiring or undergoing major repair or structural alterations (long term empty homes only)

Where a dwelling requires or is undergoing major repairs or is undergoing structural alteration it may be excepted from the empty home premium for up to 12 months. 

Where major repairs are completed in less than 12 months, the exception will still apply to the dwelling for up to 6 months or until the end of the 12 months, whichever is sooner. 

You'll need to provide evidence of the works that are requires or being undertaken. This can include schedules of works, planning applications, estimates, invoices or similar. 

How to tell us about any changes to your property 

If you need to notify us of any changes to your property status, how it is used or any other updates, please complete the second home and long-term empty home form for your area.

You can also use this form to apply for a mandatory premium exception. 

Apply for a mandatory exception or tell us about any changes

To let us know about a change or to apply for a mandatory premium exception, please select the form to use for the area you live in:

Barrow area second home or long-term empty  home form

Penrith area second home or long-term empty home form

South Lakeland area second home or long-term empty home form

The title of the forms currently refers to second homes only, but you can use them for long-term empty properties too. We're in the process of updating the forms and the title will be changed soon. 

If you're unable to complete one of the online forms, please contact us.

Information you'll need to complete the form

You'll need your Council Tax reference number. You can find this on your Council Tax bill and other letters we have sent to you. 

Please read the guidance on the various mandatory exception premiums above. You may need to provide documentation to support your application or prove that the property usage has changed. For example:

• if you're letting us know that you have let your property to a tenant, you'll need to upload a copy of the tenancy agreement
• if you're letting us know that you have sold your property, you'll need to upload a copy of the confirmation of sale, for example correspondence from the solicitors
• if you're letting us know that the dwelling is now your main residence, you'll need to upload a copy of your latest council tax bill for your previous main residence or copy of the confirmation of sale to show you have sold your previous main residence

Discretionary premium exceptions

If your property does not qualify for a mandatory exception, you may be able to apply for a discretionary exception. 

You can find full details of the discretionary local exceptions in our Council Tax Premium Exceptions Policy 2025 to 2026 (PDF ,  231KB)

Application form for a discretionary exception to a Council Tax Second Premium (PDF , 74KB)

Application form for a discretionary exception to a Council Tax Empty Home Premium (PDF , 90KB)

Please print and complete your discretionary exception form, and return it to us email or post. 

If your property is being used as a holiday let

Holiday lets are valued for Business Rates if:

• in the last 12 months the property has been available to let commercially for short periods of at least 140 nights; and
• the property will be available to let commercially for short periods of at least 140 nights in the next 12 months; and
• in the last 12 months the property has actually been let commercially as self-catering accommodation for short periods of 70 nights or more

The property can only be assessed for Business Rates once all of the above criteria are met.

If your property has met the criteria, you can ask the Valuation Office Agency to consider whether your property should be reassessed for Business rates - Application for business rates for self-catering properties (applies to England).

The decision as to whether your holiday let should be listed for Business Rates or Council Tax is not made by Westmorland and Furness Council. It is made by the Valuation Office Agency.

Please note that until the property satisfies all of the criteria, and the Valuation Office has determined that the property should now pay Business Rates you will have to continue paying Council Tax as a Second Home.

Contact us

Barrow Revenues Team

Telephone: 0300 373 3300
Email: counciltax1@westmorlandandfurness.gov.uk
Post: Town Hall, Duke Street, Barrow-in-Furness, LA14 2LD

Eden Local Taxation Team 

Telephone: 0300 373 3300
Email: counciltax2@westmorlandandfurness.gov.uk 
Post: Town Hall, Penrith, CA11 7QF

South Lakeland Revenues Team

Telephone: 0300 373 300
Email: counciltax3@westmorlandandfurness.gov.uk
Post: South Lakeland House, Lowther Street, Kendal, LA9 4DQ