Council Tax discounts

You might be entitled to a reduction in your Council Tax, or be exempt from paying Council Tax.

Homes that become empty (PCLC)

This applies to properties that are substantially unfurnished and are no-ones sole or main residence.

From 1 April 2020 the value of this local discount is 0%, so 100% Council Tax is payable. If you are a landlord, this means that full Council Tax is payable from the date a property becomes empty and substantially unfurnished and the liability for Council Tax will pass to the landlord on the date the tenancy ends. The Landlord will remain liable for full Council Tax from the date the tenant’s tenancy agreement ceases until a new tenant moves in. 

This will show on your Council Tax demand notice as a Prescribed Class C discount (PCLC).

Derelict properties

Your property is only considered derelict if it is not possible to live in it. For example because it has been damaged, by weather or rot, and would need major structural works to make it ‘wind and watertight’ again.

You can appeal your Council Tax band if you think a derelict property should be removed from the valuation list. More information on our Council Tax Appeals webpage.

Apply

You need to include: 

  • A full inventory of the furniture, equipment and items that will stay in the property while it is unoccupied 

If a property is empty for a longer time, a premium may apply: 

  • More than 1 year: 100% premium 
  • 5 years or more: 200% premium 
  • 10 years or more: 300% premium

Under the law there are two classes of dwellings which are exempt from the premium. These are:

  • a dwelling which would otherwise be the sole or main residence of a member of the armed services , who is absent from the property as a result of such service
  • a dwelling, which forms part of a single property that is being treated by a resident of that property as part of the main dwelling

This measure has been brought in to discourage people from leaving properties unoccupied and unfurnished.

Please email revenues@surreyheath.gov.uk (link sends email) to apply for this discount.

What we mean by the terms used on this page 

  • Vacant: unoccupied and substantially unfurnished 
  • Unoccupied: there is no-one living at the property as an only or main home 
  • Substantially unfurnished: the property is empty or has only a small amount of furniture, equipment and items that are not enough to support anyone living there long-term

By small amount of furniture, equipment and items,  we mean:

  • carpets
  • curtains
  • any items that are built into the property, such as some cookers, gas fires and fitted wardrobes or cupboards
  • white goods, such as a fridge or freezer
  • abandoned items of furniture that are in such a poor state of repair that they no longer have any use