Council Tax discounts and exemptions

From 1 April 2026 you may qualify for a Council Tax reduction if you or a resident member of your household (including a child) is terminally ill. This includes:

• the liable Council Tax payer
• a partner
• dependant children
• direct relatives  

Your property must be within the Elmbridge council area.  

Medical evidence

The terminally ill resident household member must have an SR1 (Special Rules 1) form, which confirms a diagnosis of terminal illness. See SR1 medical report forms on the Marie Curie website for more information. 

How to apply

To apply, email ltax@elmbridge.gov.uk with the subject 'SR1 Form'. 

In your email, include: 

• your full name
• property address
• contact details and relationship of the terminal ill household member to the Council Tax payer (if different from the current Council Tax payer)

We will also need a copy of both sides of the SR1 form, either from the Council Tax payer or from a medical professional. 

How the reduction works

The reduction is applied after all other discounts and support have been taken off, reducing your Council Tax bill to £0. 

How long the reduction lasts

The reduction will end 3 months after the terminally ill resident’s death, or the date they move to a hospice, care home or hospital – whichever date occurs first. 

The maximum reduction period is 2 years. 

Changes you must tell us about

You must tell us within 21 days of any changes that may affect the reduction.

More information

For more details, read the policy: