Empty Homes Premium: The Class H 'Marketed for Let' Exception Every Landlord Should Use
An empty rental can trigger a 100%-300% council tax premium under LURA 2023. Here is how Class H buys you 12 months and how to evidence it.
The Latch Team
Editorial
If your rental sits empty for more than a year, your council tax bill does not just continue — it doubles. Under the Local Government Finance Act 1992 s.11B, as amended by the Levelling-up and Regeneration Act 2023 (LURA 2023), the qualifying period for the empty homes premium was cut from two years to one year from 1 April 2024. By 1 April 2026, roughly 250 English local authorities will be on the one-year regime, and a property empty for over a decade can be charged at 400% of the standard council tax bill.
For landlords, the most useful escape hatch is Class H of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2024 (SI 2024/1007) — the 'actively marketed for let' exception. Used correctly, it gives you a 12-month window of protection between tenancies. Used carelessly, it gives you a bill, a billing dispute, and possibly a council inspection. This guide unpacks how Class H actually works, what evidence councils accept, and how it fits alongside Classes G, I and M.
This is the empty-property companion to our Council Tax for Landlords hub guide, and pairs with Council Tax Between Tenancies for the day-to-day void mechanics.
TL;DR
The empty homes premium under LGFA 1992 s.11B now bites at 1 year, not 2, charging an extra 100% on top of the standard bill, rising to 200% after 5 years and 300% after 10. Class H of the Prescribed Classes Regulations 2024 protects landlords for 12 months while a property is actively marketed for let — and it is reusable, but only after a continuous 6-month let in between. Evidence is everything: portal listings, agent agreements and viewings logs. Councils cannot disapply the prescribed classes, so a well-documented Class H claim is your strongest defence.
What changed in 2024: the one-year premium
The empty homes premium is set in s.11B of the Local Government Finance Act 1992. Until April 2024, councils could only apply the 100% premium after a property had been substantially unfurnished and unoccupied for two years. LURA 2023 amended s.11B to let councils halve that qualifying period to one year, and almost every English billing authority has now adopted the change. Per Commons Library briefing SN02857, around 250 local authorities will operate the one-year regime by 1 April 2026.
The premium itself is a percentage uplift on top of the normal council tax charge. So a Band D property in a 1-year, 100%-premium authority pays Band D twice. A property empty for over a decade ends up paying four times its standard bill. The ladder is set out in GOV.UK's premium guidance and reproduced in the Prescribed Classes Regulations 2024.
| Time empty | Premium | Effective council tax bill |
|---|---|---|
| Under 1 year | 0% | 100% (standard bill) |
| 1–5 years empty | 100% premium | 200% of standard bill |
| 5–10 years empty | 200% premium | 300% of standard bill |
| Over 10 years empty | 300% premium | 400% of standard bill |
Crucially, the premium clock counts the property being empty — it does not reset when ownership changes. Buying a long-empty property means inheriting its premium tier. The only way to reset the clock is a continuous period of occupation, which is why Class H matters so much: it pauses the premium without forcing you to find a stop-gap tenant just to dodge the bill.
The Prescribed Classes Regulations 2024: classes councils cannot ignore
The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2024 (SI 2024/1007) introduced national exceptions that local authorities cannot opt out of. Before these regulations, some councils offered local discretionary exceptions for empty homes being marketed; others offered nothing at all. The 2024 SI standardised the picture, lettering the exceptions E to M.
| Class | Scenario | Maximum protection | Reusable? |
|---|---|---|---|
| G | Actively marketed for sale | 12 months | Yes, after a 6-month continuous occupation |
| H | Actively marketed for let | 12 months | Yes, after a 6-month continuous let |
| I | Empty following death (probate) | 12 months from grant of representation | No — single event |
| M | Undergoing major repairs / structural alteration | 12 months | Once only, unless ownership changes |
| E / F / J / K / L | Other prescribed scenarios (e.g. annexes, job-related) | Varies | Varies |
Worth noting: the old Class A national exemption for properties undergoing major structural repairs was abolished in 2013. Most councils now offer nothing for ordinary renovations, which is why Class M's 12-month protection — for genuine structural work — is now the only safety net on that front. For everyday rental voids, Class H is the workhorse.
How Class H actually works
Class H exempts a dwelling from the empty homes premium for up to 12 months while it is being 'actively marketed for let'. The clock starts when active marketing begins — usually the date your portal listing goes live or your letting agent agreement is signed. The 12 months are calendar months, not a rolling allowance you can spread across multiple voids.
The 'reusable' part is where most landlords trip up. You can claim Class H again on the same property, but only after the property has been continuously let — and lived in — for at least 6 months between the two Class H claims. A two-week let between tenancies does not unlock a fresh 12 months of protection. Neither does an Assured Shorthold Tenancy where the tenant never moves in. Councils want to see a real, continuous occupation.
Do not try to game Class H by leaving furniture in, signing dummy tenancies with friends, or briefly 'reoccupying' the property yourself. Councils run inspections, cross-check Land Registry, electoral roll and utility data, and can backdate the full premium for the entire empty period if they believe the protection was claimed in bad faith. The 6-month continuous let rule between Class H claims exists precisely to stop this.
Evidence councils accept for a Class H claim
Class H is not automatic. You have to claim it, usually via the council tax team's empty property form. The strength of your claim turns on the evidence pack you can produce — councils have caseloads, and a tidy file moves your claim from 'maybe' to 'approved' fast. Use our free council tax checker to confirm which authority you're dealing with and pull together what they specifically request.
- Live portal listing URL plus dated screenshots — Rightmove, Zoopla, OnTheMarket, or your agent's site
- Signed letting agent agreement showing the marketing start date and asking rent
- Proof the asking rent is at market level — EPC band comparable, ONS Private Rent index data, or local agent comparables
- Viewings log: dates, prospective tenant initials, outcome notes
- Refused, withdrawn or failed applications (failed referencing, withdrawn offers)
- Photos showing the property is presentable and viewable (not a building site)
- Any portal repostings or price reductions, with dates
If your property is in a high-premium area or has been empty close to the 12-month limit, councils will scrutinise whether marketing has been 'active' throughout — not just live for a week then forgotten. A viewings log with multiple dated entries is the single most persuasive piece of evidence you can produce.
Class H vs Class G vs Class M: choosing the right shield
If you are genuinely undecided whether to sell or let, you can typically only claim one class at a time — councils will not let you double-stack G and H on the same dwelling for the same period. Pick the route that matches your actual marketing activity. For a deeper look at the second homes side of the premium picture, see our Second Homes Council Tax Premium guide.
Going to let
Use Class H. 12 months from active marketing start. Reusable, but only after a 6-month continuous let between claims. Evidence: portal listings, agent agreement, viewings log.
The default for active landlords
Going to sell
Use Class G. Same 12-month window, same reusable-after-6-months rule but for a sale completion / occupation. Evidence: sales agent agreement, portal listings, viewing log.
For genuine exits
Doing major works
Use Class M. 12 months for structural alteration or major repairs, once-only unless ownership changes. Evidence: building regs, contractor schedule, photos, possibly planning permission.
One shot per ownership
How Latch helps you log the void and the evidence
A successful Class H claim is a paperwork exercise. Latch turns the scattered evidence — listing URLs, viewings, agent emails, photos — into a single property timeline you can hand to the council in one PDF.
Void timeline per property
Track the date the previous tenancy ended, the day marketing went live, and every viewing. Latch dates and stamps each event automatically, so your 12-month Class H window is provable to the day.
Audit-ready
Document vault for evidence
Drop portal screenshots, agent agreements, EPC reports and viewings logs into one place per property. Each upload keeps its original timestamp — exactly what a council case officer wants to see.
One folder per claim
Compliance reminders
Set a Class H expiry reminder at month 10 so you can either complete a let or plan for the premium. Latch flags voids approaching the premium threshold before HMRC and the council do.
No nasty surprises
Run the numbers, then prove the case
Use our council tax checker to see the exact premium ladder for your billing authority, then track voids, agent activity and evidence inside Latch Compliance so any Class H claim is fully documented from day one.
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Get Started with LatchDisclaimer: This article is general guidance for UK landlords as at 4 June 2026 and is not legal or tax advice. Council tax rules — including the empty homes premium under LGFA 1992 s.11B, LURA 2023 and the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2024 (SI 2024/1007) — apply to England only. Wales, Scotland and Northern Ireland have separate regimes. Always confirm with your billing authority and a qualified adviser before claiming an exception.
