Second homes
The Local Government Finance Act 2003
Under the Local Government Finance Act 2003, if you own a property within the borough of Warrington which is furnished but is not your main residence you will receive a 10% council tax 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 re-let.
In certain circumstances second homes that are provided by an employer and that are considered to be job-related accommodation may 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 six 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 call 01925 443210.
Last updated 29/12/2009 17:03:06
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