A 50% discount may be available to individuals who live in job-related dwellings but who are liable for Council Tax on another property. A job-related dwelling is one which is:
provided by reason of your employment or for your spouse (or civil partner by reason of that person's) employment, in any of the following cases:
- where it is necessary for the proper performance of the duties of the employment that the employee should reside in that dwelling
- where the dwelling is provided for the better performance of the duties of the 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
- where, there being a special threat to the employee's security, special security arrangements are in force and the employee resides in the dwelling as part of those arrangements.
Ministers of religion and members of service personnel, who have a second home in England but who live in a job-related dwelling in England, Scotland or Wales, may obtain a 50% discount on that second home. This does not apply to service personnel who are required to live overseas.
Apply for Council Tax discount
The information provided is intended as guidance only and is not a full statement of the law.
There are various discounts that you may be able to claim to reduce your bill. If you claim a discount and your circumstances change you must let us know within 21 days of the change or face a penalty.