From April 2024 the council has changed the council tax scheme for empty properties. The change means that the council will now apply a 100% empty homes premium on properties which have been empty for over one year (previously two years). The council believes the change will encourage more empty properties into productive use while enabling Warrington to raise additional revenue.
From 1 April 2022 there are no discounts available on properties that become unoccupied and unfurnished, the full amount of council tax is payable.
If your property became empty and unfurnished prior to 1 April 2022, you may be able to apply for a backdated discount, as long as one has not been granted before.
Before the 1 April 2022, a 100% discount on council tax will be given for a maximum of 1 month (the discount will start from the date the property becomes unoccupied and substantially unfurnished).
No discount will be given if the property remains empty and unfurnished after 1 month or after 31 March 2022 (unless the property has been granted a discount as it is undergoing major repair work).
"Substantially unfurnished” is not defined in council tax legislation. A property which is substantially unfurnished is unlikely to be occupied or be capable of occupation. A property which is capable of occupation can reasonably be expected to contain some, if not all, items from both of the following categories: furniture such as bed, chairs, table, wardrobe or sofa. The quantity of furniture present in the dwelling in relation to its size will also be a determining factor.