Second Homes

The Local Government Finance Act 2003 

The Local Government Finance Act 2003 gave Local Authorities the option to reduce the discount on second homes, from 50% to a minimum of 10%, with effect from 1 April 2004.

Warrington Borough Council has continued to award a 50% discount in these circumstances, however, from 1 April 2007, the discount will be reduced to 10%. The Council has unfortunately had to take this decision to try and ease the increasing cost of providing services.

If you own a property within the Borough, which is furnished but is not your main residence you will only receive a 10% discount for this property.

If you own a property that is furnished to let and becomes vacant between tenancies you will only receive a 10% discount for this property until it is relet.

In certain circumstances second homes that are provided by an employer and that are considered to be job related accommodation, may still qualify for a 50% discount, where both homes concerned are in Great Britain. These may include: -

• Ministers of religion who have their own home but have to live in other accommodation.
• Second homes owned by service personnel who have their main residence provided by the Ministry of Defence.
• Publicans who have their own home but their contracts say that they have to live in the pub they run.
• Caretakers who have contracts specifying that they have to live on the premises.

If you own a property that is unoccupied and unfurnished there will be no Council Tax to pay for the first 6 months following the property becoming empty and a 50% discount will apply thereafter.

If you require any further information, please contact the Revenues & Benefits Service , 21 Rylands Street, P.O. Box 13, Warrington WA1 1BN or by telephoning (01925) 443210.