Citation, commencement and extent

1. —(1) These Regulations may be cited as the Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 and come into force on 1st November 2024.

(2) These Regulations extend to England and Wales.

Amendment of the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003

2. —(1)The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003( 2 ) are amended in accordance with paragraphs (2) to (5).

(2) In regulation 2 (interpretation)—

(a) after the definition of “Class F” insert—

“ “ Class G ” means the class of dwellings described in regulation 11;

“ Class H ” means the class of dwellings described in regulation 12;

“ Class I ” means the class of dwellings described in regulation 13;

“ Class J ” means the class of dwellings described in regulation 14;

“ Class K ” means the class of dwellings described in regulation 15;

“ Class L ” means the class of dwellings described in regulation 16;

“ Class M ” means the class of dwellings described in regulation 17;

“ planning condition ” means any condition imposed on planning permission granted or deemed to be granted under Part 3 of the Town and Country Planning Act 1990 ( 3 ) ; ” ;

(b) after the definition of “qualifying person” insert—

“ “ relevant transaction ”, in relation to a dwelling, means a transfer on sale of—

(3) In regulation 3 (prescribed classes) for paragraph (3) substitute—

“ (3) Class E and Class F are prescribed as classes of dwelling for the purposes of—

(a) section 11B(2) of the Act ( 4 ) for each financial year ( 5 ) beginning on or after 1st April 2013; and

(b) section 11D(1) of the Act for each financial year beginning on or after 1st April 2025.

(4) Class G, Class H and Class I are prescribed as classes of dwelling for the purposes of sections 11B(2) and 11D(1) of the Act for each financial year beginning on or after 1st April 2025.

(5) Class J, Class K and Class L are prescribed as classes of dwelling for the purposes of section 11D(1) of the Act for each financial year beginning on or after 1st April 2025.

(6) Class M is prescribed as a class of dwelling for the purposes of section 11B(2) of the Act for each financial year beginning on or after 1st April 2025. ” .

(4) For regulation 6 (exceptions) substitute—

“ Exceptions

6. Class A and Class B shall not include any dwelling which falls within the description of dwelling for Class J or Class K. ” .

(5) After regulation 10 (class F) insert—

“ Class G

11. —(1) The class of dwellings described in this regulation (“ Class G ”) comprises every chargeable dwelling ( 6 ) in England—

(a) that is being marketed for sale at a price that is reasonable for the sale of the dwelling,

(b) in relation to which an offer to purchase the dwelling has been accepted (whether or not the acceptance is subject to contract) but the sale has not been completed,

unless it has been such a dwelling for a period of one year or more.

(2) After the end of an excepted period a dwelling does not fall within Class G for a further period unless the dwelling has been the subject of a relevant transaction.

(3) For the purposes of this regulation—

(a) marketing a dwelling for sale includes the marketing for sale of—

(i) the freehold; or

(ii) a leasehold for a term of seven years or more;

(b) “excepted period” is a period during which a dwelling falls within Class G.

Class H

12. —(1) The class of dwellings described in this regulation (“ Class H ”) comprises every chargeable dwelling in England—

(a) that is being marketed for let under a tenancy on terms and conditions, including the proposed rent, that are reasonable for letting the dwelling,

(b) in relation to which an offer to rent the dwelling has been accepted (whether or not the acceptance is subject to contract) but the tenancy has not started,

unless it has been such a dwelling for a period of one year or more.

(2) After the end of an excepted period a dwelling does not fall within Class H for a further period unless the dwelling has been subject to a tenancy that was granted for a term of six months or more.

(3) For the purposes of this regulation “excepted period” is a period during which a dwelling falls within Class H.

Class I

13. —(1) The class of dwellings described in this regulation (“ Class I ”) comprises every chargeable dwelling in England—

(a) that fell within Exempt Dwellings Class F;

(b) in relation to which a grant of probate has been made or letters of administration issued during the period in which it has fallen within that Class; and

(c) where less than one year has elapsed since the making of the grant or issue of the letters.

(2) Where a dwelling falling within Class I is subject to a relevant transaction, it no longer falls within that Class after the day on which that transaction is completed.

(3) After the end of an excepted period a dwelling does not fall within Class I for a further period unless the dwelling has fallen within Exempt Dwellings Class F for a further period.

(4) For the purposes of this regulation—

“excepted period” is a period during which a dwelling falls within Class I;

“ Exempt Dwellings Class F ” means Class F in regulation 3 of the Council Tax (Exempt Dwellings) Order 1992 ( 7 ) .

Class J

14. —(1) The class of dwellings described in this regulation (“ Class J ”) comprises every chargeable dwelling in England—

(a) where a qualifying person in relation to that dwelling is a qualifying person in relation to another dwelling in England, Wales or Scotland which for that person is job-related; or

(b) which for a qualifying person is job-related where that person is a qualifying person in relation to another dwelling in England, Wales or Scotland.

(2) For the purposes of—

(a) paragraph (1)(a), a dwelling is job-related if it falls within the description set out in paragraph 1, 2 or 2A of the Schedule to these Regulations;

(b) paragraph (1)(b), a dwelling is job-related if it falls within the description set out in paragraph 1 or 2 of that Schedule.

Class K

15. The class of dwellings described in this regulation (“ Class K ”) comprises every chargeable dwelling in England which consists of a pitch occupied by a caravan, or a mooring occupied by a boat.

Class L

16. The class of dwellings described in this regulation (“ Class L ”) comprises every chargeable dwelling in England the occupation of which is restricted by a planning condition—

(a) preventing occupancy for a continuous period of at least 28 days in any one year period;

(b) specifying that the dwelling may be used for holiday let only; or

(c) preventing occupancy as a person’s sole or main residence.

Class M

17. —(1) Subject to paragraph (2), the class of dwellings described in this regulation (“ Class M ”) comprises every chargeable dwelling in England which falls within Class D.

(2) After the end of an excepted period a dwelling does not fall within Class M for a further period unless the dwelling has been the subject of a relevant transaction.

(3) In this regulation “ excepted period ” means a period during which a dwelling falls within Class M. ” .

Amendment of the Council Tax (Administration and Enforcement) Regulations 1992

3. In regulation 1(2) of the Council Tax (Administration and Enforcement) Regulations 1992( 8 ) (citation, commencement and interpretation), in the definition of “premium” after “11B(1)” insert “or 11C(1)” .

Amendment of the Council Tax (Demand Notices) (England) Regulations 2011

4. In paragraph 18 of Schedule 1 to the Council Tax (Demand Notices) (England) Regulations 2011( 9 ) (matters to be contained in demand notices)—

(a) in sub-paragraph (h) omit “or”;

(b) after sub-paragraph (h) insert—

“ (ha) a determination made under section 11C(1) of the Act (higher amount for dwellings occupied periodically: England), or ” .

Amendment of the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012

5. In regulation 1(4) of the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012( 10 ) (citation, commencement, application and interpretation), in the definition of “a relevant percentage” after “11B” insert “or 11C” .