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).
Exceptions
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.