Council tax

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.

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 2023 to 2024

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. The increase in Council Tax is calculated on the total amount of Surrey County Council's precept for 2023 to 2024.

How is the increase calculated?

The increase in Council Tax is calculated on the total amount of Surrey County Council's precept for 2022/23.

This method of calculation is prescribed by the government legislation.

Illustrative increase in core Council Tax, based on Band D:

  • Core Band D for 2023 to 2024 = £1,457.14
  • Less core Band D for 2022 to 2023 = £1,440.91
  • Increase for 2023 to 2024 = £16.23
  • The overall Band D in 2022 to 2023= £1,626.39
  • Calculating the increase on core council tax: £16.23 ÷ £1,626.39 = 0.99%

Illustrative increase in the Adult Social Care (ASC) precept, based on Band D:

  • ASC precept Band D for 2023/24 = £217.94
  • Less ASC precept Band D for 2022 to 2023= £185.48
  • Increase for 2023/24 = £32.46
  • The overall Band D in 2022 to 2023 = £1,626.39
  • Calculating the increase on core council tax £32.46 ÷ £1,626.39 = 2%

The amount charged for the ASC precept is the sum of the ASC precept increases in 2016/17, 2017/18, 2018/19, 2020/21, 2021/22,2022/23 and 2023/24; i.e. £24.39 + £38.05 + £39.95 + £29.07 + £7.55 + £46.47 + £32.46= £217.94. 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 2023 to 2024

Valuation band

Core precept

£

ASC precept

£

Overall Council Tax precept

2023 to 24

£

Overall Council Tax 2022 to 2023

£

A

£971.43

£145.29

£1,116.72

£1,084.26

B

£1,133.33

£169.51

£1,302.84

£1,264.97

C

£1,295.24

£193.72

£1,488.96

£1,445.68

D

£1,457.14

£217.94

£1,675.08

£1,626.39

E

£1,780.95

£266.37

£2,047.32

£1,987.81

F

£2,104.76

£314.80

£2,419.56

£2,349.23

G

£2,428.57

£363.23

£2,791.80

£2,710.65

H

£2,914.28

£435.88

£3,350.16

£3,252.78

ASC Precept wording as prescribed by The Council Tax (Demand Notices) (England) (Amendment) Regulations 2020:

"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 2016-17. It was originally made in respect of the financial years up to and including 2019-20. 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."

On 17 December 2020, the Secretary of State for Communities and Local Government confirmed that Councils would be able to charge a further 3% in 2021/22 with the option to defer part or all of their ASC precept for use in 2022-23. This was subsequently debated and approved in the House of Commons on 10 February 2021.

Subsequently on 16 December 2021, the Secretary of State for Levelling Up, Housing and Communities Michael Gove MP, set out the Provisional Local Government Finance Settlement for 2022-23 in the form of a Written Ministerial Statement. This proposed a package of referendum principles for 2022/ 23 including an Adult Social Care Precept of 1%, for all authorities responsible for ASC, plus the ability to add up to an additional 3% of unused ASC Precept from 2021/22. A further Written Ministerial Statement was subsequently presented to the House of Commons on 7 February 2022 confirming these parameters.

The Government has said that this 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 2023/24 Final Budget and Medium-Term Financial Strategy, please visit our Councillors and committees, Agenda and draft minutes for Tuesday, 7 February 2023 webpage.

Please find below more information on council tax in Surrey.

Files available to download