Your property has an annex
You could be eligible for a 50% discount if your annex is:
- occupied by a relative of the person liable to pay the Council Tax for the main dwelling
- unoccupied, provided it is being used as part of the main residence of the person liable to pay Council Tax for the main dwelling
If you own an unoccupied and unfurnished property
Properties which become unoccupied and substantially unfurnished will receive a 100% discount for the first 6 months.
This is a property based discount and it starts from when the property first became unoccupied and unfurnished, regardless of any changes of ownership or tenants.
If your property is empty for more than one year, you may have to pay a premium on your Council Tax.
Job-related accommodation
Furnished second homes are subject to a 100% charge.
However if you live in a particular property because of your job, you may be eligible for a 50% discount if you meet both of the following criteria:
- responsible for Council Tax on two furnished properties, one of which is not your main home, and
- required to occupy either property as a condition of your employment (and it is specified as part of your employment contract)
The taxpayer needs to provide a contract of employment, or a letter from their employer that confirms that they are required, under the terms of the contract, to live in accommodation provided by the employer.
The 50% job related dwelling discount will apply to whichever address is not considered to be their sole or main residence.