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Apply for a Council Tax discount for a second home

At the full council meeting on the 22 February 2023 the council made the decision to remove the 10% discount on second homes to help encourage the active occupation of properties as a primary residence in Buckinghamshire.

From 1st April 2023 there is no discount available for second homes which don't fall into the below category.

Job Related Second Home Discount

A 50% discount can be awarded for properties classed as second homes that are occupied as job-related dwellings or retained because you are required to live in a property classed as job related.

The discount will only apply at one of your properties, so it will be necessary to confirm which property is your main residence and which is the second home.

The discount can be awarded if the property is provided for you or your spouse/civil partner by reason of your employment and:

  • You or your spouse/civil partner needs to live at the property to carry out their duties of employment
  • You or your spouse/civil partner are employed in a job where it is customary for employers to provide accommodation and the accommodation is required for better performance of the duties of your employment
  • You or your spouse/civil partner are required under contract to live at that property and you live there for the proper performance of the duties of your employment. The contract must be entered into by two unrelated and unaffiliated parties and you must be required to carry on a trade or profession at that address

This discount is not applicable:

  • if you have a second property in the locality of your place of work but you do not perform the duties of your employment from that address. There must be a direct link between your work and the property, such as caretaker, landlord of pub, school teacher
  • unless both your addresses are in England, Wales or Scotland
  • If you are not the liable person for council tax at both properties (unless the property is provided by the ministry of defence or for a minister of religion to perform his duties)
  • if you are a director or a partner in the company providing the accommodation (unless you are a full time working director/partner or the company is non-profit making or charitable)

Evidence required:

  • Confirmation of both addresses and which is your main residence
  • Copy of your council tax bill for the address that is your main residence or confirmation that it is MOD accommodation exempt under Class O, or paid for by a religious organisation
  • Copy of the relevant parts of your contract confirming the provision of a property and the requirement to occupy it

Apply by emailing [email protected] with your details and the evidence above.