6. Second or holiday home discount
Second homes/holiday homes - If you have a second home which is substantially furnished but is not your main residence, you will have to pay a full charge. There is no discount.
Second home/holiday homes premium
From 1 April 2025 you will be charged a 100% premium (a higher charge) in addition to the 100% Council Tax currently charged.
The previous government consulted on some exceptions to the premium charge but as yet these have not been passed into law. If there are exceptions introduced, we will make details of them and how to claim them available on this page. In the meantime you can review the previous government consultation.
Job-related second homes - If you have to live in a specific property because of your job (the property has to be specified by your employer and it's in your contract of employment that you are required to live there), different rules to the second homes, may apply.
When your 'job-related' dwelling is your main residence, you will pay a full charge on this property but may qualify for a 50% discount on the property you have left unoccupied.
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.
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:
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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
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the job-related discount does not apply if a person lives in a dwelling provided by a trade or business partner
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the job-related discount only applies where both homes concerned are in England, Scotland or Wales
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you cannot claim Council Tax Reduction at a second property