Job related discount on second home

If you live in, and pay Council Tax for a property which your employer requires you to occupy, and you are liable for Council Tax on a second furnished property, you may qualify for a discount of 50%.

Who can qualify for this discount

The job related second home discount will apply to either:

  • The job related dwelling if it is the second home of you or your spouse/civil partner (not their main home)
    or
  • Another dwelling if the job related dwelling is the main residence of you or your spouse/civil partner and you have another dwelling that is therefore a second home

One of the properties must fall into class A, B or C shown below:

  • A - The property is provided to you, or your spouse/civil partner, because of your employment and it is necessary for proper performance of duties (as stated in your employment contract - i.e. tied accommodation.
  • B - The property is occupied as a residence from which you, or your spouse/civil partner, perform the duties of a Minister of any religious denomination.
  • C - You are in the armed forces and have your main residence in the UK in Ministry of Defence accommodation which is exempt from Council Tax under Class O.

Please read the application form for the full details, eligibility requirements and evidence required.

Download a form to claim job related discount on a second home