Council Tax exemptions

You may be entitled to a Council Tax exemption for certain types of properties

Annexes lived in by dependant relatives (class W)

If you live in a property split into more than one home and are a dependant relative of someone living in the other, you don't have to pay Council Tax. 

The most common example of this type of property is a house with an annexe. 

To qualify for this exemption, it must be your only or main home, and you must be one or more of the following: 

  • aged 65 years or more 
  • severely mentally impaired 
  • substantially and permanently disabled 
  • you must also be related to the person that you depend on. 

A dependent relative is defined as: 

  • spouse, man and woman living together as husband and wife, civil partner, partners of the same sex living together as civil partners 
  • parent, grandparent, great-grandparent, great-great-grand parent 
  • child, grandchild, great-grandchild, great-great-grandchild 
  • brother, sister 
  • uncle, great-uncle, great-great-uncle 
  • aunt, great-aunt, great-great-aunt 
  • nephew, great-nephew, great-great-nephew 
  • niece, great- niece, great-great-niece 

For the purpose of this Council Tax exemption, we treat: 

  • relationship by marriage as a relationship by blood 
  • a man and woman living together as husband and wife, as a married couple 
  • two partners of the same sex living together as civil partners, or as if they are civil partners, as relatives 
  • a step child as your child 

Apply 

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