A 50 per cent discount may be awarded for properties classed as second homes which are occupied as job-related dwellings or retained because you live in a property classed as a job-related dwelling.

The discount will only apply at one of your properties, so it will be necessary to confirm which property is your main residence and which is the second home.

To qualify for this discount, you must provide evidence that:

• you are liable for council tax for another property (such as a copy of a recent council tax demand)
• the property has been provided for you by your employer.
• your contract of employment requires you to live in that property to enable you to carry out your job

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, school teacher
• 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 their 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)

In some cases it may be necessary to establish which address is your main residence and which is your second home. If this is the case we will ask for more information to help us establish which is your sole or main residence. 

If you think you may qualify for this discount please contact us and send in the evidence as listed above.