Folder stack with blank fields, binder clips and a premium-file card — The cover shows the empty-home Class H file that holds marketed-for-let proof and the reply.

How to File the Marketed-for-Let Exception Against an Empty-Home Premium

File Class H marketed-for-let evidence against an England empty-home or second-home premium using this council’s route, then store the reply.

14 October 2026•4 min read•Article•IziRento Editorial

Rental operations notes from the IziRento team. Not legal advice.

Key takeaways

Class H can except an empty-home or second-home premium in England while a chargeable dwelling is marketed for let under a tenancy on reasonable terms, or after an accepted offer before the tenancy starts. The exception lasts up to 12 months from first marketed for let and removes the premium only. Confirm a premium is in play, gather this council’s evidence, send on that route with the council tax reference, and file the reply.

For a chargeable dwelling in England that is being marketed for let under a tenancy on reasonable terms including the proposed rent, or where an offer to rent has been accepted and the tenancy has not started, Class H in regulation 12 can except the empty-home or second-home premium for up to 12 months from first marketed for let. The exception removes the premium only; standard council tax still applies. Confirm a premium is in play, gather the evidence this council names, send on that council’s Class H or premium-exception route with the council tax reference, and file the reply.

Do: diary the first-marketed-for-let date, collect the evidence that council’s page or form names, and send the request on that route with the council tax reference. Don’t: treat a listing link the agent forwarded as the Class H request on its own — the link is marketing proof only when that council’s page accepts it as evidence.

This is not the Class N student-household notify. It is not the HMO single-dwelling council-tax proposal. It is not Class G sale marketing, and it is not Class M major repairs. England only. If the dwelling is outside England, stop and use the premium rules for that jurisdiction.

Disclaimer: IziRento is operations software, not legal advice. Local tenancy rules vary; check a qualified adviser for binding decisions.

Class H removes the premium while you market for let

From financial years beginning 1 April 2025, SI 2024/1007 prescribed Class H for empty-home and second-home premiums. Information letter 5/2024 lists Class H as dwellings actively marketed for let (12 months). GOV.UK guidance (1 May 2026) says the exception ends when the 12 months end, when the dwelling is let, or when marketing stops, and that it excludes the premium only.

One address file holds the first-marketed date, this council’s evidence, the send copy, and the reply. The between-tenancies council-tax notify covers who is liable in the void — a different job. Rent and restrictions for the advert may sit on the listing material-information sheet; that sheet is not the Class H request.

Three flat UI cards for marketed-for-let, twelve months and premium-only — Class H drops the premium only while the dwelling stays marketed for let.

Stop if this is the wrong premium file

Run these checks before you gather marketing proof.

Three stop cards for holiday let, sale Class G and no skip — Stop before gathering proof if this is the wrong premium file.

If the advert is only a short-term holiday let, stop — Stockport requires a tenancy let, and Westmorland’s 140/70-night business-rates criteria are not Class H. Sale marketing belongs under Class G. Major repairs belong under Class M. If this bill has no empty-home or second-home premium, Class H has nothing to except.

Build the Class H file in order

Once those stops are clear, build the file from this council’s evidence list alone. Do not invent a national pack, deadline, fee, or turnaround.

Checklist board for confirm premium, evidence, send route and file reply — Build the Class H pack in order on this council’s route alone.

Class H marketed-for-let exception file

Confirm a premium is in play
Confirm this England billing authority is applying or will apply an empty-home and/or second-home premium. Class H removes the premium only; standard council tax still applies. Outside England, stop.
Confirm Class H fits
Under regulation 12: marketed for let under a tenancy on reasonable terms including the proposed rent, or an accepted offer with the tenancy not yet started, and not already in that position for one year or more. Holiday-let-only adverts stop here.
Diary the first-marketed-for-let date
Note when the dwelling was first marketed for let. The councils in the table below count the up-to-12-month window from that first-marketed or first-advertised date, including the gap before a tenancy starts where their page says so.
Gather only this council’s evidence
Use the fields on this council’s page or PDF. Do not merge Westmorland’s agent letter or listing link, Stockport’s first-advertised pack, Torbay’s agent/self-list plus EPC check, Harrow’s valuation or engagement examples, Cheshire East’s agent/website/accepted-tenancy/EPC list, or Sunderland’s form fields onto another address.
Send on that council’s route
Submit on the Class H or premium-exception route that council names, with the council tax reference. Keep a copy of what was sent.
File the reply and watch the period end
Store the reply that the exception applies or does not. If refused or unclear, contact the council again with the evidence; GOV.UK’s later step is the Valuation Tribunal — do not draft the appeal. When the 12 months end, marketing stops, or the dwelling is let, Class H ends. A further Class H needs a six-month-or-more tenancy or an assured tenancy under regulation 12(2) and GOV.UK. Keep the assured-tenancy option even if a council page only mentions the six-month let, and do not add that wording to a page that does not use it.

Keep each council’s evidence on its own row

Use only the row for this address’s billing authority. Premium percentages, example end dates, and statutory maxima stay on the page that printed them — they are not columns here.

Class H evidence and route by council

Council	Evidence that page or PDF names	Route named on that source
Westmorland and Furness	Copy of letting-agent correspondence confirming the date the dwelling was marketed for let, or a link to the current property listing.	Second home / long-term empty home form for the Barrow, Penrith, or South Lakeland area; council tax reference required.
Stockport	Proof of the date first advertised, where advertised, the rental price, and any restrictions; tenancy let not a short-term holiday let; fair market value without artificial barriers.	Exceptions to premium charges page — apply with the evidence that page lists.
Torbay	With an agent: letter confirming the date first marketed for let plus a live weblink. Without an agent: evidence of the date listed plus a link to the advert site. Valid EPC checked on the government website before processing.	Prescribed classes of dwellings page; EPC validity is Torbay’s processing rule.
Harrow	Supporting documentation that the property is clearly advertised, at a fair market value, and without artificial barriers; examples include an estate-agent valuation and a letter of engagement confirming active marketing.	Empty property premium page; apply with the council tax reference.
Sunderland	Taxpayer name, email, phone, council tax reference, and property address on that form. The page allows up to 12 months from first marketed for let; if already marketed over 12 months, it does not qualify; reuse after a continuous let of at least 6 months since the exception last applied.	Exception Class H form page.
Cheshire East	Marketing by an agent; marketing on a letting website or social media; evidence of a recent rental subject to tenancy agreement but still vacant because the tenancy has not commenced; evidence a valid EPC is in place; date marketing started.	‘Apply for Council Tax Reduction’ form on the empty properties and second homes web page (per that council’s exceptions PDF).

FAQ

What if the listing is only a holiday let?

Stop this Class H file if the advert is a short-term holiday let rather than a tenancy let. Stockport’s exceptions page says short-term holiday lets are not covered. Do not rebuild Westmorland’s 140/70-night business-rates block as Class H evidence.

What if the 12 months have already run?

Class H does not restart automatically. After an excepted period, regulation 12 and GOV.UK allow a further Class H only after a tenancy of six months or more, or an assured tenancy. If a council page mentions only the six-month continuous let, still follow the regulation and guidance on assured tenancies, and do not invent a shorter reset.

What if the council refuses?

Keep the refusal with the address file and contact the council again with the evidence you sent. GOV.UK says you may be able to appeal to the Valuation Tribunal if you are not satisfied after discussing with the council. Do not draft that appeal from this pack.

Stop when the reply is on file

Stop when the file holds the council tax reference, proof the dwelling is marketed for let as a tenancy or that an offer has been accepted and the tenancy has not started, the first-marketed date, the evidence this council’s page or form named, a copy of what was sent on that route, and the council’s reply that the premium exception applies or does not. If Class H does not fit, stop at that note. IziRento stores the file and does not apply to the council, decide the exception, or appeal.