Some properties are exempt from Council Tax, including properties that are occupied. Properties that may qualify for exemption are listed below:

Class A - Unoccupied property which requires or is undergoing structural alteration or major repair. (Maximum of one year’s exemption).

Class B - Unoccupied property which is owned by a charity (maximum of 6 months exemption).

Class C - Unoccupied and substantially unfurnished property (maximum of 6 months exemption).

Class D - Unoccupied property where the owner/leaseholder is serving a prison sentence or detained under the Mental Health Act 1983.

Class E - Unoccupied property where the owner/leaseholder is permanently resident in a care home or hospital.

Class F - Unoccupied property where the owner/leaseholder has died and there is less than 6 months since probate (letters of administration) was granted. This authority uses FC exemption code from the date probate has been granted and a further 6 months exemption is applicable.

Class G - Unoccupied property which is prohibited by law from being occupied.

Class H - Unoccupied property held for the use of a minister of religion.

Class I - Unoccupied property where the owner/leaseholder is living elsewhere to receive care. (Excluding care home or hospital).

Class J - Unoccupied property where the owner/leaseholder is living elsewhere to provide personal care to another person.

Class K - Unoccupied property where the owner/leaseholder is a qualifying student elsewhere.

Class L - Unoccupied property that has been repossessed by the mortgagee.

Class M - Halls of residence predominantly occupied by students.

Class N - Occupied property where all the occupants are qualifying students. Student Household Exemption from Council Tax form.

Class O - Armed Forces accommodation owned by the Ministry of Defence.

Class P - Property occupied by a member of a visiting force.

Class Q - Unoccupied property where the owner/leaseholder was made bankrupt and the trustee is now responsible.

Class R - An unoccupied caravan pitch or boat mooring.

Class S - Occupied property where all the residents are under 18 years of age.

Class T - Unoccupied property (i.e. annexes) which cannot be let separately to the main house.

Class U - Property occupied solely by people who are severely mentally impaired.

Class V - Property occupied by persons with diplomatic privilege or immunity.

Class W - A granny annexe occupied by a person over 65 or disabled or severely mentally impaired who is dependant on the relatives that are residing in the other part of the property.

For the purposes of the above, unoccupied means that no-one lives in the dwelling and empty means that it is unoccupied and substantially unfurnished.

If your bill indicates that an exemption has been allowed, you must tell the Council Tax Section of any changes of circumstances that may affect your continuing entitlement. If you fail to do so you may have to pay a penalty.All bills issued with an exemption or discount will assume the circumstances will remain the same throughout the whole financial year. If the exemption/discount is only applicable for a period of time (e.g. Class C – exemption is only applicable for up to 6 months) a revised bill will be issued once the exemption/discount ceases.

If you believe your property may be exempt, you should contact the Council Tax Section as soon as possible. Exemptions need to be claimed promptly in writing and will often need to be inspected to verify the claim.

All exemptions are reviewed annually for which you will be required to confirm the circumstances have not changed. Changes throughout the year should be notified to the Council Tax Section immediately.

Please put your application for an exemption in writing and send it to the Council Tax Section, Runnymede Borough Council, Director of Finance Department, Runnymede Civic Centre, Station Road, Addlestone, Surrey KT15 2AH.

For further information, please contact the Council Tax Manager directly on 01932 425417.