Council Tax Exemptions

For further information on Council Tax exemptions and discounts, please contact:

Tel: 01276 707176
revenues@surreyheath.gov.uk

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Council Tax Query Form

Council Tax Exemptions
Certain types of property are exempt from Council Tax, this means we don't charge for Council Tax on it. Some are exempt when the property becomes unoccupied and some can still be exempt even though occupied.

A full list is as follows:

Exemptions for Unoccupied Properties

Class A: Properties that require or are undergoing major repair to make them habitable or undergoing structural alteration (exempt for a maximum of one year after becoming vacant).

Class B:Properties owned by a charity provided the property was used for the purposes of the charity right up to the date it became empty (exempt for up to six months if they are still empty).

Class C: Properties that are new or become vacant (exempt for up to six months if unoccupied and unfurnished) When the six month exemption ends we can only give another six month exemption after the property has been lived in for longer than six weeks.

Class D: Properties left empty by someone who has been detained in a prison or taken into hospital.

Class E: Properties left empty by someone who has gone to receive personal care in a home or hospital.

Class F: Properties left empty by someone who has died and probate is awaited. Class F (1) is awarded for the period up until probate is awarded and Class F (2) for up to six months after the grant of probate.

Class G: Properties left empty because nobody is allowed to live there by law.

Class H: Properties left empty waiting to be occupied by a Minister of Religion.

Class I: Properties left empty by someone who has gone to receive personal care.

Class J: Properties left empty by someone who has gone to provide personal care.

Class K: Properties left empty which were last used and owned by a student.

Class L: Empty properties which have been passed back to the mortgage lender.

Class Q: Properties left empty because the owner has been made bankrupt.

Class R: Vacant domestic caravan pitch.

Class T: Empty annexes where the main property is lived in, e.g. granny annexes.

Exemptions for Occupied Properties:

Class M: Students' hall of residence.

Class N: Properties occupied only by students.

Class O: Armed forces accommodation.

Class P: Visiting forces accommodation.

Class S: Properties occupied only by persons under age 18.

Class U: Properties where all the occupants are severely mentally impaired.

Class V: Properties occupied by visiting diplomats.

Class W: Granny annexes where the occupant is elderly or disabled.

If you wish to claim an Exemption please complete our Query Form, giving us full details of your circumstances. We may contact you requesting further information.

Disabled Band Reduction
If you, or someone who lives with you is disabled you may qualify for a reduction in your Council Tax.

Your property must have at least one of the following:-

a room, other than a bathroom, kitchen or toilet used mainly by and required for the disabled person
a second bathroom or kitchen required for the disabled person.
extra space inside the property to allow the use of a wheelchair

If you are entitled to this reduction the Council Tax will be reduced to that of a property in the Valuation band below the one your property is currently in or in the case of Band A properties, reduced by a fixed proportion of the Band D charge.

If you wish to claim this reduction please complete our Query Form, requesting an application form. Once the application form is completed and returned to us we will contact you to arrange an inspection of your property at a convenient time for you.