Guide to Council Tax
Your Council Tax bill (demand notice) shows the total charge for your property, including the charges made by Dorset Council, the Dorset Police & Crime Commissioner, Dorset & Wiltshire Fire and Rescue Authority, and your town or parish council.
This leaflet forms part of your Council Tax bill and contains important information which may help you to reduce your bill and answer some questions you might have.
Budget information 2025 to 2026
The financial information that is required to be supplied with Council Tax bills is published on this website. See the bands and charges information for the Dorset Council area in 2025 to 2026.
From 1 April 2025 Council Tax demand notices only show a single combined Dorset Council percentage change rather than a separated amount for the Adult Social Care (ASC). Further information is shown at Your bill explained.
If you would like a printed copy of the financial information, please write to us. This will be supplied free of charge.
The Dorset Police & Crime Commissioner and Dorset & Wiltshire Fire and Rescue Authority financial information can be found on their websites.
Council Tax valuation bands
Most dwellings (whether rented or owned and whether lived in or not) will be subject to the Council Tax. There will be one bill per dwelling. Each dwelling has been placed into one of eight bands by the Listing Officer of the Valuation Office Agency according to its open market capital value at 1 April 1991.
| Valuation band | range of values |
|---|---|
| A | Up to and including £40,000 |
| B | £40,001 to £52,000 |
| C | £52,001 to £68,000 |
| D | £68,001 to £88,000 |
| E | £88,001 to £120,000 |
| F | £120,001 to £160,000 |
| G | £160,001 to £320,000 |
| H | More than £320,000 |
All Council Tax valuations are based on the price a dwelling would have fetched if it had been sold on 1 April 1991, subject to certain assumptions. Any increase or fall in a dwelling’s value which results from general changes in the housing market since then will not affect its valuation. The valuation band for your dwelling is shown on your Council Tax bill.
Appeals to the Valuation Office Agency
If you consider the band of your property is incorrect, the grounds for appeal are as follows:
- you are the new owner of the dwelling and no appeal has previously been made by any other person based on the same facts. Any such appeal must be made within six months of you becoming the taxpayer
- there has been a material reduction in the value of your property, for example part of it has been demolished
- the Listing Officer has altered the band. For example this may occur when the property is sold and the previous owner has added an extension
Appeals regarding the valuation band should be made to the Valuation Office Agency. Challenge your Council Tax band.
Appeals can be made free of charge and there is no need to engage an agent. Making an appeal does not allow you to withhold payment of Council Tax. If you are successful you will be entitled to a refund of any overpayment.
Discretionary discounts
In exceptional circumstances, the council may award a discretionary Council Tax discount of up to 100%. Any application (with supporting evidence) must be made in writing to the Council.
Exempt dwellings
Some dwellings are exempt from Council Tax, including properties occupied only by full-time students or school leavers, persons aged under 18 years, persons who are severely mentally impaired, or where elderly or disabled relatives occupy a separate annexe.
Unoccupied caravan pitches or boat moorings are exempt and some empty properties may also be exempt if they:
- are owned by a charity (exempt for up to six months)
- are left empty by someone who has gone into prison, or has moved to receive personal care in a hospital, a nursing or residential care home or elsewhere
- are left empty by someone who has moved in order to provide personal care to another person
- are waiting for probate or letters of administration to be granted (and up to six months after)
- have been repossessed
- are waiting to be occupied by a minister of religion
- form part of another dwelling and cannot be let separately i.e. annexes
This is not the full list please see Property exemptions if you think your property may be exempt you should contact the council. Certain criteria may apply.
People with disabilities
If you, or someone who lives with you, need an extra room (which could include an extra bathroom or kitchen) or extra space in your dwelling for the use of a wheelchair indoors because of a permanent disability, you may be entitled to a reduced Council Tax bill. A reduced bill would be calculated as if your dwelling had been placed in a band immediately below the one shown in the Valuation List. If your dwelling is in Band A the reduction will be1/9th of the Band D charge.
If your dwelling has already been placed in a lower band this is shown on your bill. If you consider that you are entitled to a reduction and it is not shown on your bill, contact the team.
If your dwelling has any special fixtures which have been added for a disabled resident, which reduce the dwelling’s value, and you do not think they have been taken into account in the valuation band, you should contact the Listing Officer (see notes on Appeals to the Valuation Office Agency).
Support for Care Leavers
From 1 April 2020, people under the age of 25 leaving care may qualify for a Council Tax discount. This will be applied automatically to those qualifying persons.
Discounts
A full Council Tax bill assumes that there are two or more adults living in a dwelling. If you are the only adult living in a dwelling you will be entitled to a 25% discount. The most common discounts are shown below with the full list available at Council Tax discounts. The following people are not counted when calculating the number of adult residents:
- permanent residents in a hospital, nursing home or care home
- full-time students or student nurses
- resident carers
- apprentices
- school leavers or persons aged 18 or over for whom child benefit is payable
- persons who are severely mentally impaired
If all of the adults resident in a dwelling are not counted then a discount of 50% will apply. If all but one of the adults resident in a dwelling are not counted then a discount of 25% will apply.
Second homes
If a dwelling is a second home i.e. it is furnished and no-one’s sole or main residence it will incur an additional Council Tax premium of 100% from 1 April 2025. This means the bill will be double.
There are some exceptions to the second home premium which include dwellings actively marketed for sale or let (12 month limit) and seasonal homes where permanent occupation is prohibited and are specified for holiday use only. Further information is available at Council Tax on second homes.
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.
Empty properties
If your dwelling has been unoccupied and substantially unfurnished for less than 1 month a discount of 100% will apply. After the period of 1 month the full Council Tax will be payable for a period of up to 11 months if the dwelling remains vacant. The discount period starts from the date the property first became unoccupied and substantially unfurnished and does not start again if the liable person changes e.g. a change of owner or tenant.
One year from the date the property became unfurnished a 100% premium will be added to the bill. There are some exceptions to the premium charge which include dwellings actively marketed for sale or let. This is for the maximum period on 12 month limit and conditions apply.
If a dwelling is unoccupied and substantially unfurnished and either:
- requires or is undergoing, or has undergone major repair works to make it habitable; or
- is undergoing, or has undergone structural alteration,
a discount of 50% may apply for up to 12 months from the date the dwelling first became unoccupied and substantially unfurnished and does not start again if the liable person changes e.g. a change of owner or tenant. After the 12 months discounted period the full Council Tax will become payable. Long term empty premiums may apply from 1 April 2024 and further information is available at Empty properties and annexes.
Additional premiums apply to properties that have remained unoccupied and substantially unfurnished with details shown on the back of the bills.
Council Tax Support
Our Council Tax Support scheme has changed from 1 April 2024. If you are of working age, on a low income and have less than £6,000 in savings you may be eligible for a reduction in your bill. This is based on the level of income of you and your partner if you have one.
If you are of pensionable age and have less than £16,000 in savings you may be eligible for a reduction in your bill based on the level of income your household have.
Apply Today: If you think you are entitled to a reduction, need further information about our Council Tax Support scheme or would like to make a claim online visit our benefits webpages.
Changes in Circumstances: If you are already receiving Council Tax Support, you must advise the Benefits Service of any changes in your circumstances within 21 days of the change. Failure to do so may result in a penalty of £70 or more being added to your Council Tax bill or prosecution.
Tell us immediately if any of the following changes:
- you change address
- someone moves in or out of your household
- the income of anyone in your household changes
- your savings increase above £6,000 (or £16,000 if you are a pensioner)
Appeals to the council
You may appeal to the council if you think:
- you are not liable to pay the Council Tax, for example because you are not the resident or owner
- your property should be exempt or you think you should be entitled to a discount
- you do not agree with the calculation of your Council Tax Support reduction
- the amount shown on your bill is incorrect
Any appeal should be made in writing. The council will consider your case and if you have not been contacted within two months or if no agreement has been reached by this time, you have a further right of appeal to the Valuation Tribunal. Making an appeal or claiming a discount or reduction does not allow you to withhold payment of Council Tax. If you are successful you will be entitled to a refund of any overpayment.
Annexes
If a single property includes more than one dwelling, for example an annexe, a 50% discount may apply where either of the following conditions are met:
- 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 in respect of the other dwelling(s)
The 50% discount can be applied in addition to other discounts.
Annexes are not subject to the second home premium charge if the annexe discount is in place.
Data protection
We will use your personal information in accordance with the Data Protection Act 2018, mainly for Council Tax administration, collection and enforcement purposes.
It may also be shared legally with other Billing Authorities, the Council’s Electoral Registration Officer and other public sector agencies to prevent and detect fraud and other crime.
We may also share your information with other council departments if this will help you access our services more easily, and help us to promote efficient delivery of services and to recover monies that you owe us.
For further information about our use of your data and your rights, please visit see Data protection.
Contact us
Contact us about Council Tax and Benefits