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Different types of council tax discounts and exemptions

Job-related homes

A 50% discount can be awarded for properties classed as second homes, which are either occupied as job-related homes or retained because you live in a property classed as a job-related home.

To claim a discount, you must either:

  • need to live at the property to carry out your duties of employment. You will need to explain to us the duties of your employment which you perform from that address and why you must reside in that property, in particular, to perform the duties of your employment
  • be employed in a job where it is customary for employers to provide accommodation and the accommodation is required for better performance of the duties of your employment
  • Be required under contract to live at that property and you live there for the proper performance of the duties of your employment. The contract must be entered into at armslength and you must be required to carry on a trade or profession at that address

You can't claim a discount if:

  • you have a second property in the locality of your place of work but you do not perform the duties of your employment from that address. There must be a direct link between your work and the property, such as caretaker, landlord of pub, schoolmaster
  • one (or both) of your addresses is outside England, Wales or Scotland
  • you are not the liable person for council tax at both properties (unless the property is provided by the Ministry of Defence or for a minister of religion to perform his duties)
  • you are a director or a partner in the company providing the accommodation (unless you are a full-time working director/partner, or the company is non-profit making or charitable)

In some cases it may be necessary to establish which address is your main residence and which is your second home. If this is the case, we'll send you a 'sole or main residence questionnaire'.

Contact us to apply for this discount: counciltax@warrington.gov.uk.