Stockton-on-Tees Borough Council

Second Homes

A second home would normally attract a discount of 10% whereas a second home that is job related will attract a discount of 50%.

For the purpose of Council Tax, a second home is any dwelling that is furnished but nobody lives in it as their sole or main residence and it is not exempt from Council Tax for any reason.

A second home is job related if a specific dwelling is provided (under tenancy or otherwise) to an individual or their spouse by reason of their employment in any of the following cases;

1. It is necessary for the proper performance of the duties of the employment.

2. It is provided for better performance of the duties of the employment and it is the kind of  employment in which it is customary for employers to provide accommodation to employees.

3. It is part of a special security arrangement in force where there is a special threat to the employee's security.

4. An individual or their spouse is required under a contract to carry on a trade/profession in a property provided by another person and to live in a dwelling provided by that person - unless the dwelling is provided (in whole or part) by a person/s with whom the individual or their spouse is in a business partnership.

For example, situations where job related second home discount might apply include;

A publican who has their own house but their contract / tenancy requires them to live in the pub they run.

A school caretaker who has a family home elsewhere where they are mainly resident but their contract of employment requires them to occupy accomodation provided by the employer in or next to the school.

A minister of religion who has their own home but has to live in other accommodation provided by the church in order to carry out their duties as a minister.

If you think you may be entitled to job related second home discount please call our Customer Services Division on 01642 397108.