| Class E |
Long-term empty homes and second homes |
Dwelling which is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation |
| Class F |
Long-term empty homes and second homes |
Annexes forming part of, or being treated as part of, the main dwelling |
| Class G |
Long-term empty homes and second homes |
Dwellings being actively marketed for sale (12 months limit) |
| Class H |
Long-term empty homes and second homes |
Dwellings being actively marketed for let (12 months limit) |
| Class I |
Long-term empty homes and second homes |
Unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate/letters of administration) |
| Class J |
Second homes only |
Job-related dwellings |
| Class K |
Second homes only |
Occupied caravan pitches and boat moorings. |
| Class L |
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 |
| Class M |
Long-term empty home only |
Empty properties requiring or undergoing major repairs or structural alterations (12 months limit) |
