Council Tax exemptions

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

People who have moved to somewhere other than a hospital or home to receive care (class I)

This exemption applies where a property is left unoccupied because the person responsible for paying the council tax has moved to receive care for: 

  • old age 
  • disability 
  • illness (including alcohol or drug dependency) 
  • past or present mental disorder 

If the person has moved to a hospital, nursing home or a care home, a Class E exemption may apply instead. 

To qualify, the person's absence from the exempt property needs to be fairly permanent. 

There is no time limit on this exemption. It remains active for as long as the property is unoccupied and the person who lived there is cared for elsewhere. 

Apply 

You need to provide: 

  • details about why the person is in need of care (refer to the criteria above) 
  • their new address 
  • the date they moved there

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