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Council Tax Second Homes & Job Related Dwellings

Council Tax Second Homes & Job Related Dwellings

For Council Tax purposes, a second home is a furnished property that is not someone's sole or main residence, but it is lived in for at least 25 days during any 12 month period that you are liable to pay Council tax.

There is no Council Tax discount for second homes.

Second homes are exempt from the Long Term Empty Variation charges.

Changes for second homes

From April 2024 second homes will be charged 200% Council Tax, bringing the charges in line with the Council Tax charges for long term unoccupied dwellings. This aims to increase housing availability by encouraging more homes to be used for living in as a sole or main residence.

Job related dwelling discount

You may apply for a 50% Council Tax Discount for a furnished second home in Clackmannanshire if it is either a job related dwelling or retained whilst you are living in a job related dwelling as your main home.

For Council Tax purposes, a dwelling is classed as job related if it is provided to you because of your job, and one of the following applies:

• You need to live in the dwelling to carry out the duties of your employment
• You are employed in a job where it is customary for employers to provide accommodation which is provided to allow you to do your job better

If you need more information about the above, you should email your enquiry and details to counciltax@clacks.gov.uk.