Council tax is a local tax, set by councils to help pay for local services. It is based on the value of a property and applies to all domestic properties, including houses, bungalows, flats, maisonettes, mobile homes or houseboats, whether owned or rented.
A typical council tax bill for a Surrey household will consist of county council, borough/district, police and possibly parish elements. The borough and district councils are responsible for collecting the council tax on behalf of the county council, police and parishes.
Council tax payments and enquiries
Council tax bills in Surrey are paid to the district and borough council. Select your borough or district to go to information on payments. Information is also available on council tax benefits.
- Elmbridge
- Epsom and Ewell
- Guildford
- Mole Valley
- Reigate and Banstead
- Runnymede
- Spelthorne
- Surrey Heath
- Tandridge
- Waverley
- Woking
If you are not sure which borough or district you live in, you can use your postcode to find out which is your local council.
Council tax benefits
Council tax benefit was abolished and replaced by council tax localisation from April 2013. Each borough and district council is responsible for running its own local council tax scheme
Your local authority will be able to advise you about its local scheme.
People can still get additional non means-tested help with council tax discounts, exemptions and the disability reduction scheme.
Care leaver council tax relief
If you are living in independent/semi-independent accommodation, you can now apply for council tax relief from your borough council. Please see the council tax relief poster and council tax relief – out of county form available to download below.
Council tax and Adult Social Care Precept 2024 to 2025
Within the County, the districts and boroughs are responsible for producing one bill which includes their own precept as well as that of the County Council, Police and Crime Commission and any local Parishes. When producing the invoices they are required to adhere to The Council Tax Demand Notices Regulations which you can find out more information about on the GOV.UK Legislation webpage. This also includes how to calculate the increases.
Councils are required to show the 2 increases separately on the bills (one for core precept and one for Adult Social Care precept).
In determining the increase residents might use various methods of calculation – Surrey County Council follow the legislation (at the above link) on how to calculate this. This is as follows.
How is the increase calculated?
The increase in Council Tax is calculated on the total amount of Surrey County Council's precept for 2023/24.
This method of calculation is prescribed by the government legislation.
Illustrative increase in core Council Tax, based on Band D:
- Core Band D for 2024 to 25 = £1,507.16
- Less core Band D for 2023 to 24 = £1,457.14
- Increase for 2024 to 25 = £50.02
- The overall Band D in 2023 to 24 = £1,675.08
- Calculating the increase on core council tax: £50.02 ÷ £1,675.08 = 2.99%
Illustrative increase in the Adult Social Care (ASC) precept, based on Band D:
- ASC precept Band D for 2024 to 25 = £251.44
- Less ASC precept Band D for 2023 to 24= £217.94
- Increase for 2024 to 25 = £33.50
- The overall Band D in 2023 to 24 = £1,675.08
- Calculating the increase on core council tax £33.50 ÷ £1,675.08 = 2%
The amount charged for the ASC precept is the sum of the ASC precept increases since 2016/17, i.e. £24.39 + £38.05 + £39.95 + £29.07 + £7.55 + £46.47 + £32.46 + 33.50 = £251.44. There was no increase to the ASC precept in 2019/20.
This method of calculation is prescribed by government legislation.
What you will pay in 2024 to 2025
| Valuation band | Core precept £ | ASC precept £ | Overall Council Tax precept 2024 to 25 £ | Overall Council Tax 2023 to 2024 £ |
|---|---|---|---|---|
A | £1,004.77 | £167.63 | £1,172.40 | £1,116.72 |
B | £1,172.24 | £195.56 | £1,367.80 | £1,302.84 |
C | £1,339.70 | £223.50 | £1,563.20 | £1,488.96 |
D | £1,507.16 | £251.44 | £1,758.60 | £1,675.08 |
E | £1,842.08 | £307.32 | £2,149.40 | £2,047.32 |
F | £2,177.01 | £363.19 | £2,540.20 | £2,419.56 |
G | £2,511.93 | £419.07 | £2,931.00 | £2,791.80 |
H | £3,014.32 | £502.88 | £3,517.20 | £3,350.16 |
The Secretary of State made an offer to adult social care authorities. ("Adult social care authorities" are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)
The offer was the option of an adult social care authority being able to charge an additional "precept" on its council tax without holding a referendum, to assist the authority in meeting its expenditure on adult social care from the financial year 2016 to 17. It was originally made in respect of the financial years up to and including 2019 to 20. If the Secretary of State chooses to renew this offer in respect of a particular financial year, this is subject to the approval of the House of Commons.
ASC Precept wording as prescribed by The Council Tax (Demand Notices) (England) (Amendment) Regulations 2020
On 5 February 2024, the Local Government Finance Settlement 2024 to 25 was published. The settlement includes planned referendum thresholds for the 2024 to 25 financial year. These are the amounts by which different classes of local authority may raise council tax without seeking a confirmatory referendum from their electorate. The Government has proposed the following thresholds for local authorities with responsibility for social care (county and unitary authorities), a threshold of 5% or more. Council tax for general spending requires a referendum if it rises by 3% or more, alongside a maximum 2% 'social care precept'.
The Social Care precept must be shown as a separate charge on all council tax bills; however, the increase shown on bills is on the total Council Tax payable to Surrey County Council.
For further information and details on the 2024/25 Final Budget and Medium-Term Financial Strategy, please visit our Councillors and committees, Agenda and draft minutes for Tuesday, 6 February 2024 webpage.
Please find below more information, and a video, on council tax in Surrey.
Where your council tax is spent
Files available to download
-
Council Tax leaflet 2024 (PDF)
This document outlines the increase in council tax for residents for 2023 – 2024, and details some of the reasons for the increase. -
Council Tax Leaflet 2023 (PDF)
Council tax information for Surrey residents for the financial year 2023/2024 including details of how the money raised is spent. -
Council Tax leaflet 2022 (PDF)
Council tax information for Surrey residents for the financial year 2022/23. -
Council tax leaflet 2021-22 (PDF)
Council tax information for Surrey residents for the financial year 2021/22. -
Council tax leaflet 2020-2021 (PDF)
Council tax information for Surrey residents for the financial year 2020/21 -
Council tax leaflet 2019-2020 (PDF)
Council tax information for Surrey residents for the financial year 2019/20 -
Council tax leaflet 2018-2019 (PDF)
Council tax information for Surrey residents for the financial year 2018/19 -
Council tax leaflet 2017-18 (PDF)
Summary information for Surrey residents about the Council Tax for 2017/18 -
Council Tax Relief Poster (PDF)
Find out about Council Tax Relief for care leavers under 25 -
Tax relief - out of county form (MS Word)
Application form for discretionary council tax reimbursement (for care leavers under 25)
