Unoccupied and furnished properties

An empty and furnished property or a property used as a second home is not normally entitled to a discount. This means the owner will have to pay the full Council Tax charge. Find out who is responsible for paying.

In some circumstances you may be entitled to a 50% discount if your main home or second home is job-related.

Job-related accommodation

If you have two homes and an employer provides one of them you may qualify for a 50% job-related discount if certain conditions apply:

• the duties of the job make it necessary for you to live there (for example, a publican who owns their own home, but their contract states they must live in the pub they run)
• the accommodation is provided for the better performance of the duties of the employment, and it is usual for employers to provide accommodation (for example a caretaker or church minister)

Apply for job-related accommodation discount (PDF, 99 KB)(opens new window)

Please provide a contract of employment or a letter from your employer confirming the property is provided by them. It should also explain why you must live there.

Armed forces discount

A property which is unoccupied because the person who would normally live there is serving in the armed forces (and is living in accommodation provided by the armed forces) may be entitled to a discount.

Apply for armed forces discount (PDF, 99 KB)(opens new window)