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Council tax - exempt properties

Some properties are exempt from paying council tax.

Property that is occupied

Exempt only if occupied by:

  • Full-time students
  • Severely mentally impaired persons
  • People under 18
  • Diplomats
  • Members of international organisations
  • Annexes occupied by elderly or disabled relatives

Property that is unoccupied:

Changes to unoccupied property discount and exemption from 1 April 2013

From the 1 April 2013, the government gave councils power to reduce the 10% discount in cases where a property is a second home or a furnished property that remains no one's sole or main residence.

Property that is unoccupied and empty (substantially unfurnished) and undergoing or needing structural changes to render it habitable

From 1 April 2013 the Class A exemption, for unoccupied and unfurnished property that is not a sole or main residence and undergoing (or in need of) structural changes to render it habitable, was abolished and replaced with a locally set discount known as empty class D discount. This has given rise to Councils within Dorset now having its own charge for empty properties. For more details of your Council's charges, please click on your local council listed below.

Property that is unoccupied and empty (substantially unfurnished)

From 01 April 2013 the Class C exemption, for unoccupied and unfurnished property that is not a person's sole or main residence was abolished and replaced with a locally set discount known as empty class C discount. This has given rise to Councils within Dorset now having its own charge for empty properties. For more details of your Council's charges, please click on your local council listed below.

Property that remains unoccupied and empty (substantially unfurnished for over 2 years)

From 01 April 2013 where a property has remained unoccupied and unfurnished for a period over 2 years, Councils now have powers to charge a premium of up to 50%. For more details of your Council's charges, please click on your local council listed below.

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