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 i.e. not their main residence, or
- To another dwelling if the job related dwelling is your main residence 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 to 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.|
This discount is not applicable:
- If you have a second property in the locality of your place of work but you do not perform the duties of your employment from that address. There must be a direct link between your work and the property, such as caretaker, landlord of pub, schoolmaster
- Unless both your addresses are in England, Wales or Scotland
- If you are not the liable person for council tax at both properties (unless the property is provided by the ministry of defence or for a minister of religion to perform his duties)
- if you are a director or a partner in the company providing the accommodation (unless you are a full time working director/partner or the company is non-profit making or charitable)
How do I apply?
Please print the Job Related Second Home application form below and return with the requested evidence.
Council Tax – Job Related Second Home Discount
What evidence do I need to submit?
Please enclose a copy of the relevant parts of any employment contract or agreement that confirms the provision of the property to you or your spouse/civil partner and the requirement to occupy it. Please also supply a copy of your Council Tax bill for your main residence. You may send us photocopies or email us scanned copies to email@example.com .
We cannot assess your claim for this discount unless the above evidence has been provided.