Council Tax Discounts

If only one adult over the age of 18 lives in your property as their sole or main residence, the council tax bill will be reduced by 25%. 

Certain categories of people living in a property may be “disregarded” from the Council Tax charge. If there is only one person over the age of 18 who is not disregarded this will give a 25% discount. If all people over the age of 18 are disregarded this will give a 50% discount, unless there is also an Exemption that can apply: 

• Full-time students, student nurses, apprentices and Youth Training trainees 

• People who live permanently in care homes or hospital 

• People who are severely mentally impaired and in receipt of a qualifying benefit, such as Attendance Allowance 

• People staying in certain hostels or night shelters 

• 18- and 19-year-olds who have left school or college after the 30th of April. This is applicable until the 31st of October the same year they left, or until they turn 20, whichever is earlier 

• Care workers working for low pay, usually for charities 

• People providing substantial care for someone with a disability who is not their spouse, partner, or child under the age of 18 and who is in receipt of a qualifying benefit, such as Attendance Allowance 

• Members of visiting forces and certain international institutions 

• Members of religious communities such as monks or nuns 

• People in prison (except those in prison for non-payment of council tax) 

Properties that have been adapted to meet the requirements of disabled people who occupy them may be eligible to be charged at a lower rate of Council Tax. 

Annexes which are used as part of the main home, or that are occupied by a relative of the person living in the main house, may be entitled to a 50% reduction from the Council Tax charge. 
 
If an annexe is occupied by relatives of the occupiers of the main building and are over the age of 65; or if an annexe is unoccupied with a planning restriction that means it cannot be let or sold separately from the main property, the annexe may be exempt from the Council Tax charge. 

Certain categories of property are exempt from the Council Tax charge, this can be due to the reason they are unoccupied, or because of the status of the occupiers: 

• Class B – An unoccupied property that is owned by a charity and was last occupied in furtherance of the objects of the charity. This exemption lasts for up to six months 

• Class D – A property left unoccupied by someone who has gone into prison 

• Class E – A property left unoccupied by someone who is now permanently resident in a hospital or care home 

• Class F – A property left unoccupied because the liable person has passed away. This lasts until six months after probate or letters of administration have been granted and only if the property has remained unoccupied since the date of death and ownership has not been transferred 

• Class G – A property left unoccupied because occupying it is prohibited by law 

• Class H – A property waiting to be occupied by a minister of religion 

• Class I – A property left unoccupied because the liable person has moved elsewhere, as their sole or main residence, to receive personal care 

• Class J – A property left unoccupied because the liable person has moved elsewhere, as their sole or main residence, to provide person care 

• Class K – A property left unoccupied because the liable person is a full-time student and has moved elsewhere to undertake their studies 

• Class L – A property left unoccupied because of repossession 

• Class M – A property that is a college or university hall of residence 

• Class N – A property occupied entirely by full-time students 

• Class O – A property that is UK armed forced accommodation owners by the Ministry of Defence 

• Class P – A property that is occupied solely by members of foreign visiting forces or their dependants 

• Class Q – A property that is the responsibility of a bankrupt’s trustee 

• Class R – An unoccupied caravan pitch or boat mooring 

• Class S – A property occupied only by people under the age of 18 

• Class T – An unoccupied annexe to a property that cannot be let separately from the main dwelling without breaching planning conditions 

• Class U – A property occupied only by people who are severely mentally impaired, or by a mix of people who are severely mentally impaired and full-time students 

• Class V – A property that is the main residence of a foreign diplomat 

• Class W – An annexe that is occupied by a dependent relative of someone resident in the main property. The dependant relative must be either over the age of 65, severely mentally impaired or disabled 

People who are under the age of 25, have left the care of Surrey County Council and who live alone or with other care leavers are eligible to be exempt from the Council Tax charge until their 25th birthday. 

You can apply for a payment of some, or all, of the Council Tax charge for the current financial year if you are experiencing financial hardship due to exceptional circumstances.

Applications are only available for cases of extreme financial hardship for those who have a physical or mental disability, terminal illness or who are a carer for someone with a physical or mental disability or terminal illness. 

The applicant must also be in receipt of a Council Tax Support entitlement against their current financial year as applications are not considered for outstanding charges on previous financial years. 

Information on Council Tax Support can be found here. 

If you do not meet these criteria and remain in difficulty, please consult with the Citizens’ Advice Bureau for advice. 

Mole Valley’s policies, including that on Discretionary Hardship Reduction, can be found here.

For people who came into the UK under the Homes for Ukraine Sponsorship scheme, please visit this page.