Second homes

Contact us for advice if you think that a second home discount might apply.

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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.

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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. 

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.