Council Tax Discount for Second Homes and Unoccupied Properties
Notice is hereby given that pursuant to Sections 11, 11a and 11b of the Local Government Finance Act 1992 as amended by the Local Government Finance Act 2012 and The Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012. Cheshire West and Chester Council by a resolution dated 14 December 2017 did determine that in respect of the whole of the Cheshire West and Chester area the Council Tax discounts relating to the classes of prescribed dwelling set out below will be as follows.

1. Unoccupied furnished property (Second Homes) - the Council Tax discount will be 0%

2. Unoccupied and substantially unfurnished properties which require or are undergoing major repair works to render them habitable or are undergoing structural alterations -the Council Tax discount will be 25% for up to 12 months

3. Unoccupied and substantially unfurnished properties - the Council Tax discount will be 0%

4. Properties that have been unoccupied and substantially unfurnished for 2 years or more will be subject to a 50% premium

The above will be effective from 1st April 2018.