Purpose built holiday homes and Job related dwellings

Purpose built holiday homes

A 50% discount is awarded for those dwellings classed as 'purpose built holiday homes'. This is a dwelling which is used for holiday purposes and which, in accordance with any license/planning permission regulating the use of the site:

  • is not allowed to be used for habitation throughout the whole year OR
  • by reason of its construction or the facilities which it does, or does not, provide, is unfit so to be used.

 Job Related Dwellings

A 50% discount will be awarded in respect of second properties owned or rented by someone living in certain job related dwellings.

A job related dwelling is:

  • one that you must live in as part of your contract of employment OR
  • you need to live in for you to properly perform your duties OR
  • it is the kind of job where it is normal for a home to be provided and you will be able to perform your duties better OR
  • where you live in the home because of a threat to your security and you have a special security arrangement.

From 1st April 2006, where a property is not the sole or main residence of any person, discount will not be granted in respect of any water and/or waste water charges.

You can apply for a property discount by downloading and completing an application form.

The Council Tax Long Term Empty Property and Second Homes Policy found in the Documents section provides more information.