Council Tax exemptions

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

People who have gone into a hospital or home to receive care (class E)

This exemption applies where a property is left unoccupied because the person responsible for paying the council tax, and who lives there as their only or main home, has gone into a hospital, a nursing home or a care home to receive care. 

This exemption does not apply if: 

  • the stay in a hospital or a home is temporary and where the person expects to return home at some point 
  • the person has gone to live with someone else or has moved somewhere that is not regarded as a hospital or home, to receive similar care (in this case, Class I exemption may apply) 

There is no time limit on this exemption. It remains active for as long as the property is unoccupied and the person responsible for paying the council tax remains in care. 

Apply

You need to provide details about where the person is receiving care and when they moved there. 

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