Council Tax discounts

You might be entitled to a reduction in your Council Tax, or be exempt from paying Council Tax.

Second homes (PCLB)

If you have a furnished property that is not your only or main home, you must pay full Council Tax.

A second home is a property that someone owns or rents in addition to their main home. It is substantially furnished but is no one's main home. 

If you have a second home, you must pay 100% of the Council Tax on it. 

This will show on your Council Tax bill as a Prescribed Class B discount (PCLB).


Tied accommodation

If, under your terms and conditions of employment, you are contractually bound to live in a particular property provided by your employer, the discount is 50%. Examples may include: 

  • publicans 
  • resident caretakers 
  • ministers of religion 

Some Ministry of Defence personnel

For Ministry of Defence personnel who own a property in the area but are living in service accommodation, the discount is 50%. 

The rules about what is, or is not, a second home can be complicated. If you would like to check if you qualify for this discount, please call us.