Exemptions

England
Scotland
Wales
Northern Ireland
England

Currently, exemptions are in place for dwellings in England that are:

• temporary buildings that will be used for less than 2 years
• stand-alone buildings with total useful floor space of less than 50m²
• some buildings that are due to be demolished where the planning process for this has already been completed
• properties being let that are holiday accommodation and rented out for less than 4 months a year
• properties being let (not sold) under a licence to occupy instead of a tenancy
• some Listed Buildings in specific circumstances – you should get advice from your local authority conservation officer if the work would alter the building’s character.  More information is available here.
• residential buildings intended to be used less than 4 months a year

Scotland

Exemptions are currently in place for dwellings in Scotland that are:

• temporary buildings with a planned time of use of two years or less.

Wales

Currently, exemptions are in place for dwellings in Wales that are:

• temporary buildings that will be used for less than 2 years
• stand-alone buildings with total useful floor space of less than 50m²
• some buildings that are due to be demolished where the planning process for this has already been completed
• properties being let that are holiday accommodation and rented out for less than 4 months a year
• properties being let (not sold) under a licence to occupy instead of a tenancy
• some Listed Buildings in specific circumstances – you should get advice from your local authority conservation officer if the work would alter the building’s character.  More information is available here.
• residential buildings intended to be used less than 4 months a year

Northern Ireland

Exemptions are currently in place for dwellings in Northern Ireland that are:

• temporary buildings with a planned time of use of two years or less