Council Tax empty property and second home charges

Circumstances - If the property is unoccupied and the owner or tenant has their sole or main residence in another property due to their job, we may be able to award a 50% discount.

The definition of a job related dwelling is one provided to a person or her/his spouse because of her/his employment and which:

• is necessary to do the job;
• helps the person perform her/his duties better (where it is customary for employers to provide accommodation to employees); or
• s/he lives in it as part of special security arrangements.

Type of Discount - Job Related Empty

Review Period - 12 months

Discount Award Details - Council Tax Only

Service personnel who own or rent a property are liable to pay Council Tax on their homes.  If their main house is the dwelling closer to their job, a 50% job related discount may apply.  Contact the Council Tax team to find out more.

Those living in Ministry of Defence accommodation are liable to pay contributions in lieu of Council Tax.

If someone in your household is overseas with the armed forces, then a Council Tax discount is not granted.

The Ministry of Defence will now pay a tax-free payment on the cost of Council Tax paid.  The payment will go direct to all armed forces personnel deployed on operations overseas (who pay Council Tax).