Council Tax and empty properties

Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation

Long-term empty homes and second homes

Annexes forming part of, or being treated as part of, the main dwelling

Long-term empty homes and second homes

Dwellings being actively marketed for sale (12 months limit)

Long-term empty homes and second homes

Dwellings being actively marketed for let (12 months limit)

Long-term empty homes and second homes

Unoccupied dwellings which fell within exempt Class F (left empty by a deceased person) and where probate has recently been granted (12 months from grant of probate/letters of administration)

Long-term empty homes and second homes

Job-related dwellings

Second homes only

Occupied caravan pitches and boat moorings

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

Second homes only

Empty dwellings requiring or undergoing major repairs or structural alterations (12 months limit)

Long-term empty homes only