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