Second or Holiday Home Discount

Furnished Second Homes
If you have a second home which is substantially furnished, but is not your main home, you can PDF file claim a 10% discount. (137KB - 23 January 2012 - PDF Help)

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% discount. Or, if the 'job-related' dwelling is your main residence, your other home may qualify for a 50% 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 benefit for a second property.

PDF file Claim a 50% job-related second home discount. (139KB - 23 January 2012 - PDF Help)

Page last updated on 23 January 2012