Council tax discounts and exemptions

Single person's council tax discount

Your full council tax bill is based on at least two adults living in a property. If only one adult lives in the property (as their main home), the council tax is reduced by 25%.

How to apply

To apply for a single person discount, download, fill and return the Council tax - single person discount form.

Second homes council tax discount

If the dwelling isn't your main home, then a discount may also apply.  This is 10% in Waverley. 

If your second home is provided by your employer and you are required to live in the accommodation as part of your job, the discount is 50%.

If you own furnished property that you rent out, a 10% discount will apply between tenancies.

How to apply

To see if you are eligible for the second homes council tax discount, download, fill in and return the Council tax - sole or main residence questionnaire.

Council tax discounts for people who aren't counted

Certain people aren't counted when working out the number of adults who live in your home, therefore your bill will be reduced.  Discounts could apply to the following:

• full time students, student nurses, apprentices
• people who are in hospital or a care home
• people who are mentally impaired
• people staying in hostels or night shelters
  
• 18 to 19 year olds who are at, or have just left school
• carers looking after someone with a disability who is not a spouse, partner or child under 18
• members of visiting forces and certain other international institutions
• members of religious communities
• people in prison

How to apply

To apply for a council tax discount, please find and download the relevant Council tax discount form.

Disabled band reduction scheme

If you, or someone who lives with you, need extra space in your property to meet special needs arising from a disability, you may be entitled to a reduced council tax bill.

The disabled band reduction scheme may help you to get a reduction in your council tax.  The bill would be reduced to the council tax band immediately below the band shown for your property in the valuation list.  See the current council tax bands.

Please contact us (contact details below) for more information.

Council tax exemptions

Some dwellings may be exempt from council tax or exempt for up to six months, depending on the reason they are empty or the special circumstances of the people who live in them.

Occupied properties

These include occupied properties which are lived in:

• only by full-time students
  
• only by people under 18
• only by people who are severely mentally impaired
• by a foreign diplomat or senior official of certain international organisations or Forces barracks and married quarters.

It also includes a property which forms part of a single property including at least one other property (granny flat) and which is the only or main residence of a dependant relative of someone in the main property.

Empty properties

These include empty properties which are:

• unfurnished (exempt for up to six months)
• owned by a charity (exempt for up to six months)
• which require or are undergoing structural alterations or major repairs (exempt for up to 12 months if they remain unoccupied and unfurnished)
• left empty by someone who is now in prison
• left empty by someone who has moved to receive personal care in a hospital or a home
• left empty by someone who has moved to provide personal care to another person
• waiting for probate or letters of administration to be granted (and for up to six months after)
• the responsibility of a trustee in bankruptcy
• repossessed
• empty because their occupation is forbidden by law
  
• waiting to be lived in by a minister of religion
• left empty by students who live elsewhere to carry out their course
• unable to be let separately because they are part of a main property or there is a planning restriction
• newly built dwellings are exempt for up to 6 months after being completed, if they remain unoccupied and unfurnished
• a pitch for a caravan or a mooring for a boat.
  

How to apply

If you think you are eligible a council tax exemption, please contact us (contact details below).

Are you on a low income?

If you're on a low income you may qualify for Council Tax Benefit.