Since April 2017, you can’t get any discounts on council tax if your house is empty. You might have to pay more tax, called a premium, depending on whether the house has furniture, how long it’s been empty, and if it meets any special rules (exception criteria).
We can charge you extra tax if your house is empty. The charge is more if:
If a house is empty and has no furniture for over 12 months, you’ll have to pay extra tax called the long-term empty premium, on top of the regular council tax.
How much extra tax you must pay depends on how long the house has been empty and without furniture.
Starting Tuesday 1 April 2025, if a house is empty but still has furniture, the council can charge extra tax called the second home premium as soon as the house becomes empty and furnished.
The extra tax is always 100% more than the regular council tax, no matter how long the house stays empty with furniture. This means you pay 2 times the standard charge.
There are some exceptions that mean you may not have to pay the extra tax. These exceptions come into effect from Tuesday 1 April 2025, and don’t apply to the past.
For example, if a house was charged extra tax before 1 April 2025, but now qualifies for an exception, the extra tax will only stop from April 1 2025. No changes will apply to any tax paid before that date.
If you think one of the exceptions below applies to your home, you will need to:
Some exceptions have a time limit, which will mean we only remove extra tax for a maximum of 12 months. After this, a new bill will be sent which will include the premium charge.
| Class | Premium type | Exception definition |
|---|---|---|
| Class E | Long-term empty home and second home | A home that someone would live in as their sole or main place to stay if they weren’t living in job-related armed forces accommodation |
| Class F | Long-term empty home and second home | Annexes forming part of, or being treated as part of, the main home |
| Class G | Long-term empty home and second home | Homes being actively marketed for sale (12 months limit) |
| Class H | Long-term empty home and second home | Homes being actively marketed for rent (12 months limit) |
| Class I | Long-term empty home and second home | Empty homes that were covered by class F, where legal approval to manage someone’s estate has recently been granted. This exemption lasts for 12 months from the date the approval was given. |
| Class J | Second home only | Job-related homes |
| Class K | Second home only | Occupied caravan pitches and boat moorings |
| Class L | Second home only | Seasonal homes where year-round, permanent occupation is not allowed, specified for use as a holiday home or a planning condition that stops anyone living in it for more than 28 days at a time |
| Class M | Long-term empty home only | Empty homes that need or are having major repairs or structural alterations (12 months limit) |
If you think one of an exception applies to your home, please email council.taxreply@reading.gov.uk. Your email will need to include:
You must continue to pay Council Tax until a decision is made.
If your home is no longer empty, please tell us about your move or any tenancy changes.