Second homes and job related dwellings
A second home is a property that you own or rent but don’t occupy as your main residence. If it is used as a second home (for example as holiday home), in an intermittent way, it is classified as a second home.
Properties which are classed as second homes are subject to a 100% Council Tax charge.
Council Tax legislation defines a second home as a property which is not one's only or main residence. The property must be furnished and lived in, other than as a sole or main residence, for at least 25 days during any period of 12 months. The person liable to pay the Council Tax that is chargeable, needs to be able to produce evidence of this.
When making an application, you need to provide evidence of the intermittent use of the second home. To do so, please provide copies of your previous 12 months electricity or gas utility bills and also a copy of your Insurance Policy for the property.
Where you own or rent a property but live in another property due to reasons of your employment, you may apply for a job related discount if:
- 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 your employment duties and it is usual for employers to provide dwellings to employees in that profession (such as caretakers, janitors, agricultural workers or clergy)
- there is 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, for example it does not carry on a trade or its functions don’t consist wholly or mainly in the holding of investments or other property
- the company is established for charitable purposes only
Properties which are classed as job related receive a 50% discount.
When making an application, you need to provide the following evidence:
- confirmation that you are required to live in the dwelling as part of your employment contract
- tenancy agreement that shows your employer provides the accommodation for you
- confirmation that your employer contributes towards the cost of the accommodation
To apply, please complete and return the job related dwelling application form (pdf 142KB) together with the requested evidence. Please return this form and the evidence required to one of our offices.