Empty properties and second homes

There are no discounts for properties which are either empty, unfurnished or undergoing major renovations.

There are also no discounts for properties which are used as your second home.

Second homes due to employment

If you have a second home provided by an employer, for reasons of employment, you may be eligible for a 50% discount if any of the following apply:

• the duties of the job make it necessary for you to live there – for example, a pub manager who owns their own home but their contract states they must live in the pub they run
• the accommodation is provided for the better performance of the duties of the employment and it is usual for employers to provide accommodation – for example a caretaker or church minister

To apply for this discount you must contact us providing copies of your contract and the Council Tax bill of your main home:

• by phone: 01189 37 37 27 open weekdays 9am to 5pm
• in writing: PO Box 26, Civic Offices, Reading, RG1 2LU

Empty properties

From 1 April 2024, properties that have been empty for more than one year will be charged the long-term empty premium. This is an additional charge on top of Council Tax.

Property empty for	Premium rate	Example
More than 1 year	100%	Twice the normal rate. For example, if your annual Council Tax charge is £1500, you will pay £3000 in total.
More than 5 years	200%	Three times the normal rate. For example, if your annual Council Tax charge is £1500, you will pay £4500 in total.
More than 10 years	300%	Four times the normal rate. For example, if your annual Council Tax charge is £1500, you will pay £6000 in total.

From 1 April 2025, these premium rates will also apply to properties that have been empty and furnished immediately.

If you are a landlord and your tenants are moving out, you must tell us.

Tell us about tenancy changes