Second home discount
A Council Tax discount is not available for second homes (furnished properties that are not used as a main residence.)
A 50% discount is still available in the following circumstances:
• the Council Tax payer must live elsewhere in job-related accommodation because of the terms and conditions of their employment, for example a caretaker or minister of religion. It also applies to members of the armed forces who own second homes in England but who live in separate accommodation provided by the Ministry of Defence in either England, Scotland or Wales. The discount does not apply to a second home you are occupying because living there is convenient for your work
• the second home is a pitch occupied by a caravan or a mooring occupied by a boat
The council shall be implementing a 100% Second Home Premium with effect from 1 April 2025.
