Categories of empty properties

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

We apply a 50% discount for the first 12 months, or up to 6 months after the work is completed for a maximum of 12 months.

When you apply, tell us:

  • the date the property became unfurnished and structural changes needed
  • an address we can write to (not the address of the empty property)

Contact us to apply

Unfurnished and unoccupied Property

Property that is unoccupied and substantially unfurnished can qualify for up to one month 100% Council Tax discount. This applies from the first date the property becomes vacant – it is based on the property and not the liable person and does not restart if there is a change of ownership or tenancy.  

Property that remains unoccupied and empty (substantially unfurnished)

Until 31 March 2019:

All councils in Dorset charged a 50% premium on properties that have remained unoccupied and unfurnished for more than 2 years.

From 1 April 2019:

Dorset Council charges a 100% premium (meaning the Council Tax is doubled) on properties that have remained unoccupied and unfurnished for more than 2 years.

From 1 April 2020:

An additional premium of 200% may apply to a property that has been unoccupied and unfurnished for a period between 5 and 10 years.

From 1 April 2021:

An additional premium of 300% may apply to a property that has been unoccupied and unfurnished for a period over 10 years.

From 1 April 2024:

Following a change in legislation the additional empty premium of 100% will be charged one year from the date the property becomes empty on or after 1 April 2024. If the one year anniversary of the property becoming empty is before 1 April 2024 the increased premium charge will apply on 1 April 2024.

Second homes

If your dwelling is a second home, meaning it is furnished and no one's sole or main residence, no discount will apply.

In accordance with Section 11C of the Local Government Finance Act 1992, the Council has determined that the discount under section 11(2)(a) shall not apply to dwellings occupied periodically (second homes), and the amount of council tax payable is increased by 100% .
As this is Dorset Council’s first determination under this section for this particular premium it has been made one year in advance of the financial year in which it relates. The change will come into effect on or after 1 April 2025.

Therefore from 1 April 2025 a 100% premium will be applied (meaning the Council Tax is doubled).

Second homes such as job-related accommodation provided by an employer, a pitch occupied by a caravan or a mooring occupied by a boat are excepted. In such cases, a 50% discount may apply.

When you contact us, tell us:

  • your property address
  • the date you want to claim from
  • the address of your main home

Annexes

If a single property includes more than one dwelling, for example an annexe, a 50% discount may apply if:

  • the dwelling is being used by a resident of the other dwelling(s) as part of the sole or main residence; or
  • the dwelling is the sole or main residence of a close relative of the person who is liable to pay Council Tax for the other dwelling(s)

The 50% discount can be applied in addition to other discounts.

When you apply, tell us:

  • your property address
  • the date you want to claim from

Contact us to apply

 

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