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:
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: