Guide Council Tax discounts and exemptions information

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5. Second or holiday home discount

If you have a second home which is substantially furnished but is not your main home, you will have to pay a full charge. There is no discount.

Job-related second homes

If you live in a property because of your job, different rules may apply.

If your main residence is somewhere else, the 'job-related' dwelling may qualify for a 50 per cent discount. Or, if the 'job-related' dwelling is your main residence, your other home may qualify for a 50 per cent discount.

This only applies if the dwelling is provided by your employer. Also, one of the following must apply to the 'job-related' dwelling:

  • the duties of the job make it necessary for you to live there, or
  • you can carry out your job better by living in the property, and it is usual for employers to provide accommodation in that type of job, or
  • there is a special threat to your security, so special security arrangements have been made and you have to live in the property because of those arrangements, or
  • your contract of employment requires you to live there

Examples of where the discount might apply include:

  • publicans who have their own house but their contracts say they have to live in the pub they run
  • school caretakers who have a home elsewhere but their contracts say they must live on or near the school, in accommodation provided by the employer
  • ministers of religion who have their own home but have to live in other accommodation provided by the church in order to carry out their duties as a minister

Please note that:

  • special rules apply if the employee is a director of the company which employs him/her and lives in a dwelling provided by the company

  • the job-related discount does not apply if a person lives in a dwelling provided by a trade or business partner

  • the job-related discount only applies where both homes concerned are in England, Scotland or Wales

  • you cannot claim Council Tax Reduction at a second property

How to apply

 Complete a 50 per cent job-related second home discount application form.