If you have an annexe which is used by you or a family member, you may qualify for a discount or exemption.
An annexe is defined for Council Tax purposes as a property which:
- Forms part of a single property which includes at least one other dwelling; and
- Is being used by a resident of that other dwelling or, as the case may be, one of those other dwellings, as part of their sole or main residence; or
- Is the sole or main residence of a relative of the person who is liable to pay Council Tax in respect of that other dwelling or, as the case may be, one of those other dwellings.
Annexes are banded separately from the main property and therefore subject to Council Tax. If the annexe is being used by a relative you can get a discount or exemption.
Your Council Tax will be reduced by 50% for the annexe if it is:
- Occupied by relatives under the age of 65 or
- Unoccupied as the person living in the main property is using the annexe as part of their main home
You will be exempt if the annexe is:
- Occupied by relatives over the age of 65 or
- Occupied by relatives aged 18 to 65 who are severely mentally impaired or substantially and permanently disabled or
- Unoccupied as it cannot be let separately without breach of planning control under section 171a of the Town and Country Planning Act 1990
If a non-family member lives in the annexe, the above discounts and exemptions do not apply. However, you may still be eligible for other discounts or exemptions.
To apply for this discount please supply the details required by: