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.

Proposed changes

The government is planning to change Council Tax for all furnished homes which are not someone’s sole or main residence (commonly referred to as second homes):
you will be charged a 100 per cent premium in addition to the 100 per cent Council Tax currently charged.

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.