From 1 April, we will charge a Council Tax premium of 100% on some empty and second homes. Update your details to make sure our records about your property and your bill are correct.
We will charge the premium on homes that have been empty and unfurnished for more than 12 months. We will also charge it on furnished second homes that are no-one’s sole or main residence.
We are contacting all residents who we believe own an empty or second home. We need to make sure our records correctly reflect the occupancy status of the properties. This will also ensure that your bill is correct.
For Council Tax purposes, a second home is a furnished property that is not used as a main residence. This includes empty rental homes, holiday homes, job-related properties, inherited properties, and properties that are on the market for sale.
Update your details
If we have contacted you, complete our form to update the details of your properties.
- If the property is no longer a second home because a tenant has moved in, you will need to provide a copy of the tenancy agreement for your tenant.
- If you have moved into the property, you must provide evidence that it is your main residence. You can do this with documents that include your address, such as a driving licence.
You can send supporting information to us at revenuesreviews@cambridge.gov.uk. Include the reference number from your letter in the subject line of your email.
Council Tax premium on empty and second homes
From 1 April, we will charge a Council Tax premium of 100% on homes that have been empty and unfurnished for more than 12 months. We will also charge the premium on furnished second homes that are no-one’s sole or main residence.
We are committed to bring empty and second homes back into use for much-needed permanent occupation. The Council Tax premium is one of several measures introduced by the government to encourage owners to use a dwelling as their main residence or allow others to do the same.
The premium will not change anything except the amount of your Council Tax bill. You can continue to pay it in the same way as you currently do, over 10 or 12 months.
We decided to charge the premium at our Strategy and Resources committee meeting on 25 March 2024. We published notice of this in April 2024, within the statutory 21-day period after making the decision.
Read the government’s guidance about how Council Tax works for second homes and empty properties. They also provide guidance on the implementation of the premiums on long-term empty homes and second homes.
Exceptions
There are some exceptions to the list of properties that will attract the premium. These excepted properties are:
- Class E: a property that is or would be someone’s sole or main residence if they were not residing in job-related armed forces accommodation
- Class F: annexes that form part of, or are treated as part of, the main dwelling
- Class G: properties being actively marketed for sale (12-month limit)
- Class H: properties being actively marketed to let (12-month limit)
- Class I: properties undergoing probate will have a 12-month exception to the premium after probate or letters of administration have been granted
- Class J: job-related second homes that must be occupied as a condition of employment will be exempt from the premium
- Class K: occupied caravan pitches and boat moorings that are second homes
- Class L: seasonal second homes where year-round or permanent occupation is prevented
- Class M: empty dwellings needing or undergoing major repairs or alteration (12-month limit)
Properties used for holiday rentals
The rules for self-catering holiday properties changed in 2023. Properties are charged Council Tax instead of Business Rates unless:
- they were available and advertised for commercial rental for short periods that total 140 nights or more in the previous and current year, and
- they were rented commercially 70 nights or more in the previous year
Read the government’s guidance about Business Rates for self-catering and holiday accommodation.
