Council Tax Exemption
You may be able to claim exemption from Council Tax on your property if one of the following circumstances apply. Please do not delay claiming a reduced bill or you may have to pay more than you need. (Please read about our backdating policy in our |Customer Care Charter.)
If your property is unoccupied and...
- Class A: New or requiring/undergoing structural alteration or major repair and for up to six months after completion.
(Class A exemptions are limited to one year) - Class B: Owned by a charity (exempt for up to six months).
- Class C: Unfurnished (exempt for up to six months)
- Class D: the occupier has gone into prison, or
- Class E: the occupier is now being permanently cared for in hospital, or
- Class I: the occupier is now in a nursing home or care home.
- Class F: Waiting for probate or letters of administration to be granted and
- Class FB: for up to six months after
- Class G: Empty because occupation is forbidden by law
- Class H: Waiting to be occupied by a minister of religion
- Class J: Left empty by someone who has moved to provide personal care to another person
- Class K: Empty but owned and last used by a student
- Class L: repossessed
- Class Q: The responsibility of a bankrupt's trustee
- Class R: Vacant domestic caravan plots and houseboat moorings
- Class T: Granny annexes etc - separate letting not allowed by planning control
If your property is occupied only by:
- Class N: Full-time students (and certain non-UK spouses/dependants)
- Class O: Armed forces' barracks and married quarters. Their occupants will contribute to the cost of local services through a special arrangement.
- Class S: Persons under 18 years of age
- Class U: Persons who are severely mentally impaired or live with a student(s)
- Class V: Diplomats and members of certain international bodies (including their non-UK spouses)
- Class W: Certain dependent relatives in a separate dwelling forming part of a larger property (e.g. granny annexes)
These notes are for guidance only. If you think your property may be exempt you should contact the Council Tax Office. New owners and properties changing from one Class to another, receive only the balance of any exemption.
Claiming exemption from Council Tax
To make an application to exempt a property from paying council tax, please complete the |Council Tax Exemption Application Form
alternatively, you can contact us any working day between 8.45am and 5.00pm.
Telephone our Helpline: 01372 474030
Write to or visit:
The Civic Centre
High Street
Esher
Surrey
KT10 9SD
Please Note: It is a criminal offence to claim/receive an exemption to which you are not entitled. You must notify the Council of any change to these details immediately.
