Changes to Council Tax Liability

Warrington Borough Council as asked to advise our landlords of the empty property discount changes that will take effect from 01.04.16


Important information for owners of empty properties in Warrington


Following a change in Council Tax legislation, the Council made changes to the level of discounts payable on empty properties and second homes from 1st April 2014. The Department for Communities and Local Government encouraged Council’s to use the changes to encourage owners of empty dwellings to bring them back into use thus helping reduce homelessness and offering Council’s the opportunity to generate additional income.


In February 2016 two revisions to the discount scheme were agreed by the Council. The changes for 2016-17 are below:



Position from 01.04.16

Where a property becomes empty and unfurnished

A full discount (nil charge) for a maximum of 1 month

Where a property remains empty and unfurnished for up to 2 years 75% of the Council Tax  charged after the 3 or 12 month period (if undergoing major repairs or alterations) after the 1 or 12 month period above has expired