East Cambridgeshire second home premium

At a Full Council meeting held in February 2025 it was approved that from 1 April 2026 a 100% Second Home Premium charge will be applied to properties that are furnished and do not have anyone living in them as their main home. This means that 200% Council Tax is payable.

This follows changes to legislation for Council Tax included in the Levelling up and Regeneration Act 2023, which amends the Local Government Finance Act 1992. In order to implement the premium, a clear 12-month period and full financial notice was required. The changes from April 2026 were included in the Notice of Setting the Council Tax in the local newspaper.

On 1 November 2024 the Government legislated for certain classes of properties to be excluded from the Second Home Premium. These classes are:

• Class E – 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 – annexes forming part of, or being treated as part of, the main dwelling
• Class G – dwellings being actively marketed for sale (12 months limit)
• Class H – dwellings being actively marketed for let (12 months limit)
• Class I – unoccupied dwellings which fell within exempt Class F and where probate has recently been granted (12 months from grant of probate or letters of administration)
• Class J – job-related dwellings
• Class K – occupied caravan pitches and boat moorings
• Class L – 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

There may be further exceptions should East Cambridgeshire approve this at a future Full Council meeting prior to 1 April 2026.