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Job related second home and uninhabitable empty property discount

You may be able to claim a discount on a second home which is occupied for job-related purposes or where the property is empty, unfurnished and undergoing major works/structural repairs.

Job related second home discount.

A 50 per cent discount can be awarded for properties classed as second homes that are occupied as job-related dwellings or retained because you are required to live in a property classed as job related.

The discount will only apply at one of your properties, so it will be necessary to confirm which property is your main residence and which is the second home.

To qualify for this discount, you must provide evidence that:

  • you are liable for council tax for another property (such as a copy of a recent council tax demand)
  • the property has been provided for you by your employer.
  • your contract of employment requires you to live in that property.

Empty and unfurnished property undergoing major works/structural repairs.

A discount of 50 per cent may be given for up to a maximum duration of 12 months.  Zero per cent discount applies thereafter or if the works end and the property is occupied before the 12 months expire.

For the discount to apply the property needs to be an unoccupied and substantially unfurnished dwelling where major repair work is required to make it habitable or structural alterations are being undertaken.

A property refurbishment that does not involve major structural repair or alteration will not qualify for a discount.

Structural alteration means a change to the fabric of the property, such as an extension which would prevent occupation of the property. This may occur for example, where there is the removal of several internal or external walls.

Major repair work means that the work required is such that unless the work is carried out the property will not be fit to live in – therefore the property must be uninhabitable before any work starts.

Each application is judged on a case-by-case basis, and evidence will be required. We may also need to inspect the property before/during the work in order to assess entitlement to the discount.

Evidence of the works being carried out will need to be provided such as a relevant surveyors report, photographs, invoices, and receipts, making it clear that they relate to the property in question. You will need to provide an estimate of the length of time needed to complete the work required.

To apply please contact the council tax department using the details provided below, as it is likely further clarity, detail and evidence is necessary to determine eligibility.

Important – tell us about a change of circumstances

If you receive a discount or exemption, but experience a change in circumstances that may affect your entitlement, then you must let our council tax team know immediately – please complete our change of circumstances form.


  • If you inform another council department, such as the elections team, rather than our council tax team, then this information cannot lawfully be shared with us and your change of circumstances will not dealt with.
  • Telling the DWP, Pension Service or HM Revenue & Customs of a change does not mean that we will be notified of the change. You must tell us directly.

Failure to provide this information to us within 21 days is a criminal offence and could lead to prosecution or a financial penalty being imposed.

Contact us - Council tax

0345 302 2313
(Text phone users add 18001 before dialing)

South Oxfordshire District Council
Po Box 872