Council tax empty homes premium

If your home is empty and in most cases unfurnished you won't have to pay Council Tax if:  

• You're permanently receiving or providing care - go to the discounts for carers and people in care web page
• Tell us if someone has died
• Someone has gone to prison or has been detained 
• You're awaiting occupation by a minister of religion 
• Your property is owned by a charity
• Your property has been repossessed 
• You become bankrupt 
• There are annexes with planning restrictions 
• There are unused caravan pitches or moorings

There is no discount for unoccupied and substantially unfurnished homes or properties requiring or undergoing major repair or structural alteration.

To apply email: ctax@wokingham.gov.uk.

Long term empty properties premium

If your property is unoccupied and unfurnished you will have to pay the current 100% Council Tax charge.

Properties that have been empty for more than 2 years are charged the long term empty premium on top of the normal rate of Council Tax.

If your property has been empty for:

• More than 2 years, you must pay a 100% premium Council Tax rate – this means you will have to pay twice the normal rate
• More than 5 years, you must pay a 200% premium Council Tax rate – this means you will have to pay three times the normal rate
• More than 10 years, you must pay a 300% premium Council Tax rate – this means you will have to pay four times the normal rate

Charges commencing from 1 April 2024

If your property has been empty for:

• More than 1 year, you must pay a 100% premium Council Tax rate – this means you will have to pay twice the normal rate
• More than 5 years, you must pay a 200% premium Council Tax rate – this means you will have to pay three times the normal rate
• More than 10 years, you must pay a 300% premium Council Tax rate – this means you will have to pay four times the normal rate

Why we charge extra for empty homes

We want to reduce the number of long-term empty properties in the borough and tackle a shortage of affordable housing by encouraging property owners to bring empty homes back into use for local people.

Who's exempt from the Premium

Exemptions include: 

• A dwelling which would otherwise be the sole or main residence of a member of the Armed Services, who is absent from the property as a result of such service
• Annexes and properties that are on the market for sale or let

This measure has been brought in to encourage homeowners to either, rent or sell their empty homes and bring them back into much needed residential use.

Second homes

A council Tax discount is not available for second homes (furnished properties that are not used as a main residence) – currently, you have to pay the 100% Council Tax charge.

From 1 April 2025 - changes to second homes

Under the government’s Levelling Up and Regeneration Bill, local councils can charge double council tax on furnished homes not used as a sole or main residence.

As from 1 April 2025 Wokingham Borough Council has taken the decision to charge a 100% council tax premium on properties "occupied periodically" i.e. not used as a sole or main residence for more than 1 year.

This means you will have to pay twice the normal charge.

This determination was made at least one year before the beginning of the financial year to which it relates in line with legislation.