Discounts and exemptions
An annexe will be exempt if it is separately banded for Council Tax but forms part of another property and a dependent relative is living in it as their main or only home.
A relative is classed as a dependant if they are:
- over the age of 65
- substantially or permanently disabled, or
- severely mentally impaired.
Unoccupied annexe that can’t be let separately
An annexe will be exempt if it:
- is unoccupied
- forms part of a single property, and
- can’t be let separately from the property without a breach of planning control.
- Annexe occupied by full-time students or persons under the age of 18
A 50% discount will be given where:
The dwelling is being used by a resident of the other dwelling/s, or
It is the sole or main residence of a relative of the person who is liable or the Tax for the other dwelling/s.
Relative: Great-great-niece/nephew/uncle/aunt, including relationships by marriage, step-relationships/ partners/civil partners.
We may need you to obtain confirmation from the Valuation Office Agency that the property you are claiming a discount is categorised as an "Annexe" for the purpose of Council Tax administration.
If we give you a discount by mistake, or you are no longer entitled to receive a discount because your circumstances have changed, you must let us know within 21 days or you could be fined or prosecuted. You can tell us about your change in circumstances using our online forms.
We review all circumstances once a year. A letter will be sent to and must be completed or you will lose any reduction.