Job related or second home Council Tax discounts

We offer discounts from Council Tax for:

Job related dwellings

Where you own or rent a property but live in another property due to reasons of your employment, you may apply for a discount where:

  • it is necessary for the proper performance of the duties of your employment that you reside in that dwelling
  • the dwelling is provided for the better performance of the duties of your employment, and it is one of the kinds of employment in the case of which it is customary for employers to provide dwellings to employees (such as caretakers, janitors, agricultural workers or clergy)
  • there being a special threat to your security, special security arrangements are in force and you reside in the dwelling as part of those arrangements

If the dwelling is provided by a company and the employee is a director of that or an associated company, the discount only applies for the case of security unless:

  • the employee is a full time working director
  • the company is non profit making, eg it does not carry on a trade nor does its functions consist wholly or mainly in the holding of investments or other property
  • the company is established for charitable purposes only

To apply for this discount, please complete and return the application for job related discount form (pdf 107KB) together with the requested evidence.

Second home

Where a property you own or rent is not occupied as your main residence but is used as a second home (such as holiday home or to live closer to work) in an intermittent way, a discount may be applicable.

Council Tax legislation defines a second home as 'a dwelling which is no one's sole or main residence, but which is furnished and in respect of which, during any period of 12 months, the person liable to pay the Council Tax that is chargeable can produce evidence to establish that it is lived in other than as a sole or main residence for at least 25 days during that period'.

To apply for this discount, please complete and return the application for second home discount form (pdf 108KB).

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