Job-Related Accommodation

A 50% discount continues to be available to individuals who live in job-related dwellings but who are liable for Council Tax on another property. This applies in England, Scotland and Wales. A job-related dwelling is defined as "one which is provided for him/her by reason of his/her employment or for his/her spouse (or civil partner) by reason of that person's employment", in any of the following cases:

  • Where it is necessary for the proper performance of the duties of the employment that the employee should reside in that dwelling
  • Where the dwelling is provided for the better performance of the duties of the employment, and it is one of the kinds of employment in the case of which it is customary for employers to provide dwellings to employees
  • Where, there being a special threat to the employee's security, special security arrangements are in force and the employee resides in the dwelling as part of those arrangements

Job-related dwelling is not specifically defined in law; reference has to be made to case law. The billing authority (Stratford-on-Avon District Council) will make a decision in the first instance. However, generally, the definition is not likely to apply where an individual has chosen to live in two places (for instance, a main home and a flat occupied for a job elsewhere). It is also unlikely to apply where an individual has been posted elsewhere for a long period but retains their original property for their use in the meantime.

Ministers of religion and members of service personnel who have a second home in England which is not considered to be their main residence, and who live in a job-related dwelling in England, Scotland or Wales, can obtain a 50% discount on that second home.

See also the Government regulations regarding job-related dwellings .

For further information, please contact Revenues:

Contact: The Social Inclusion team

Last updated on 09/07/2018