Please note that this online form is hosted on the City of Lincoln website as the two authorities work together to provide the revenues and benefits service in our area.
Contact us for advice if you think that a second home discount might apply.
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text | second homes
Furnished second homes
If you have a second home which is substantially furnished but is not your main home , the following charges will apply:
Pre April 2006: 50% charge
April 1 2006 to March 31 2024: 90% charge
April 1 2024 to March 31 2025: 100% charge
From April 1 2025: 100% charge plus 100% premium charge, 200% in total
This applies to any dwelling which is furnished but has no *resident.
*Resident meaning an individual who is over the age of 18 years and occupies the property as their sole or main residence.
Job-related second homes
If you live in a property because of your job, different rules may apply.
If your main residence is somewhere else, the ‘job-related’ dwelling may qualify for a 50 percent discount. Or, if the ‘job-related’ dwelling is your main residence, your other home may qualify for a 50 percent discount.
This only applies if the dwelling is provided by your employer. Also, one of the following must apply to the ‘job-related’ dwelling:
- the duties of the job make it necessary for you to live there; or
- you can carry out your job better by living in the property, and it is usual for employers to provide accommodation in that type of job; or
- there is a special threat to your security, so special security arrangements have been made and you have to live in the property because of those arrangements; or
- your contract of employment requires you to live there
Examples of where the discount might apply include:
- publicans who have their own house but their contracts say they have to live in the pub they run;
- school caretakers who have a home elsewhere but their contracts say they must live on or near the school, in accommodation provided by the employer;
- ministers of religion who have their own home but have to live in other accommodation provided by the church in order to carry out their duties as a minister.
Please note that:
- special rules apply if the employee is a director of the company which employs him and lives in a dwelling provided by the company;
- the job-related discount does not apply if a person lives in a dwelling provided by a trade or business partner;
- the job-related discount only applies where both homes concerned are in England, Scotland or Wales;
- you cannot claim a Council Tax Reduction for a second property.