Job related second homes

The job related second home discount will apply to either;

  • The job-related property if it is the second home of you or your spouse/civil partner, or
  • Another property if the job-related property is your main residence or your spouse/civil partner and you have another property that is a second home.

One of the properties must fall into Class A, B or C:

Class 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 (this must be stated in your employment contract).

Class B

The property is occupied as a residence where you, or your spouse/civil partner, perform the duties of a Minister of any religious denomination.

Class C

You are in the armed forces and your main residence in the UK is Ministry of Defence accommodation.

What evidence do I need to submit?

You will need to submit.

  1. a copy of your Council Tax bill for your main residence showing that you pay the full rate.
  2. 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.
  3. A covering letter/email making an application for relief giving appropriate information about the occupation and use of both addresses.

Send these quoting your Account Reference to

When is the discount not applicable?

The job related second home discount it not applicable:

  • If you you do not work from your second home.
  • both your addresses are not in England, Wales or Scotland.
  • If you are not the  person liable 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).