Furnished Premiums

Furnished property premium (second homes):

For properties unoccupied but substantially furnished, the Premium charge will be 100% from day one. For example, if the standard Council Tax charge is £1,000, the amount payable will be £2,000.

Council Tax premiums have been introduced to encourage owners of unoccupied properties to bring them back into use.

The council has resolved to charge an additional 100% Council Tax premium on unoccupied properties that are furnished from 1 April 2026.

The Council Tax (Prescribed Classes of Dwellings and Consequential Amendments) (England) Regulations 2024 has provided certain exceptions to the council tax premium.

The regulations only allow for an exception to applied from 1 April 2025 and it cannot be backdated prior to this date.

Exceptions

Class E

A 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

Annexes forming part of, or being treated as part of, the main dwelling.

Class G

Dwellings being actively marketed for sale (up to 12 months maximum limit).

The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for sale.

Class H

Dwellings being actively marketed for let (up to12 months maximum limit). The exception can apply for up to 12 months from the point from which the dwelling has first been marketed for let.

Class I

A Class F exemption already exists for dwellings undergoing probate, providing it is empty, until probate is granted. A further six-month exemption is then available as long as it remains unoccupied and has not been transferred by the executors or administrators to the beneficiaries or sold to anyone else. This is subject to certain conditions.

The new regulations grant a 12-month exception from a premium from the point probate is granted or letters of administration issued until the end of this period or until the dwelling is sold. This period runs alongside the six-month exemption.

Class J

Job-related dwellings (other than armed forces accommodation)

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

Each case will be considered on its own merit.

You will need your Council Tax reference number - it's on your Council Tax bill and starts with a "4".

The form will also advise you of any additional information you will need to provide.

If you have let your property to a tenant, you can submit a form online.

If you have sold your property or moved in as your sole or main residence, you can submit a change of address form online.

We may need to see a copy of the confirmation of sale, for example, correspondence from the solicitors.

The council may be able to offer help with bringing your property back into use. Please email us at:  empty.homes@huntingdonshire.gov.uk.

Other information can be found on our discounts pages.