From 1 April 2025 there are a number of circumstances where a premium cannot be charged. In some cases we may need to assess your entitlement to an exception, requiring information or evidence in order to do this.
Exceptions to the premium charge are:
- Dwellings which are or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation
- Annexes forming part of, or being treated as part of, the main dwelling
- Dwellings being actively marketed for sale or a property that has been sold that is awaiting completion (12 months limit)
- Dwellings being actively marketed for let or an agreed tenancy with a future tenancy start date (12 months limit)
- Unoccupied empty dwellings which qualified for a Class F exemption and now subject to probate (12 months from grant of probate/letters of administration)
- Empty dwellings requiring or undergoing major repairs or structural alterations such as a new roof, internal or external walls rebuilt, internal walls back to brick, removal and replacement of floors/ceilings (12 months limit)
