Unoccupied Property
Six months after moving out
Where you have moved out of a property and have left it empty, exemption (i.e. no charge) applies for up to six months. After six months, if the property is still unfurnished and no one is living there a 100% charge will apply. If you have moved out of a property but have left it furnished a 90% charge is applicable immediately.
The six months exemption also applies to a new property. These can be both newly built or conversions of existing property. Exemption runs from the date of deemed completion, in accordance with completion notice procedure, if applicable.
Uninhabitable or undergoing structural repairs or alterations
You may be entitled to exemption for up to twelve months providing the property is in need of major structural repairs and the property is unoccupied and unfurnished. To support your claim documentary evidence such as a builder's schedule of works or surveyor's report showing what is required to render the building inhabitable, will be required. The length of time an exemption can be awarded is dependent on the type of repairs required to make the property habitable. The Council can only award a maximum of twelve months exemption. If after twelve months the property remains empty and unfurnished a 100% charge is due.
If you think that your property should be exempt under
this heading you should contact the Council Tax Section immediately. We
will arrange with you for an officer to visit the property.
Other Unoccupied Exemptions
If you think that your property should be exempt you
should complete a form and send it to the Council Tax Section, Revenues
and Benefits Division, Dover District Council, White Cliffs Business Park,
Dover, Kent CT16 3PJ. Telephone 01304 872199
Please select the relevant application form for completion.
Property owned by a charity - exempt for up to 6 months
Where the liable person is detained elsewhere (but not
in prison for non payment of a fine or Council Tax
Where the liable person has their residence in and receives
care in a hospital, residential care home or hostel (Class E) or is living
somewhere else to receive care (Class I)
Property which is left empty by someone who has moved
in order to provide personal care to another person
Property which is left empty by students
Where occupation is forbidden by law
Where the property is waiting to be occupied by a minister
of religion
Where a mortgagee is in possession under the mortgage
A caravan pitch or boat mooring not occupied by a caravan
or boat
Property which is the responsibility of a bankrupt's
trustees
Property which forms an annex to an occupied building
Where probate or letters of administration are yet to
be granted (and for six months after) unless the property passes to a
beneficiary or is sold
Occupied Property Exemptions
Property which is occupied only by students
Property which is occupied solely by a person or persons
under 18
Property occupied solely by severely mentally impaired
people
Property occupied solely by a student and Non-British
spouse only
Property occupied solely by a diplomat or member of
an international organisation
Property which forms an annex being the residence of
a dependent relative
Forces' barracks and married quarters are also exempt. Their occupants contribute to the cost of local services through a special arrangement
If your bill indicates that an exemption has been granted you must tell the Council of any change in circumstances that affect your entitlement to the exemption. If you so not do so within 21 days you may be required to pay a penalty.
Exemptions are regularly monitored. Empty properties are visited to ensure that exemptions are applicable.
E-mail: revenues@dover.gov.uk
