Find out how council tax works for people who have more than one home.
Most second or additional homes are charged the full amount of council tax. But there are sometimes discounts for annexes and second homes related to your job.
How it works
Any home that is not your main residence is usually charged the full amount of council tax. Whether you rent or own your homes, the same rules will apply. However, effective from 1 April 2025, any home that is not your main residence, and is substantially furnished, will usually be charged at double the amount of council tax you would normally pay.
Which is my main residence?
The council will assess your homes and decide which one is your main residence.
Some things we take into account are:
- where your partner or family lives, if you have one
- whether you intend to return to one address eventually
- the reasons why you have more than one address
- where you keep most of your belongings
- the amount of time spent at each property
Contact us if you think we have wrongly assessed your homes.
If you have recently bought or sold a property that is not your main residence,
let us know.
Discounts for second homes
There are only two types of second home that may qualify for a council tax discount.
Home related to your job
If you have to live in a second home for your job, you might be able to claim a 50% discount for it.
For example, if you’re a pub landlord and you stay in the flat above the pub as a second home.
To qualify:
- there must be a link between the job and your second home
- both your main residence and second home must be furnished
You cannot get this discount if you just live in a second home to shorten your journey to work.
Contact us to apply for this discount.
Annexes
If your home has an annexe, the annexe might qualify for a council tax discount or exemption. For example, if a relative lives in it or if you use it as part of your main home.
Apply and find out more about annexes on the
other discounts and exemptions page.
You cannot get a
single person discount for your second home. You can only claim it for your main residence.
