Discounts and exemptions on Council Tax

Annexes, student halls and the armed forces

Discounts for annexes

Occupied Annexe:

An annexe will be exempt if it is separately banded for Council Tax but forms part of another property and a dependant 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 students or persons under the age of 18

An annexe occupied only by full-time students or people under the age of 18 will be exempt.

A 50% discount will be given where:

  1. The dwelling is being used by a resident of the other dwelling/s, or
  2. 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.

Exemptions for students halls and armed forces:

Some types of properties do not need to pay Council Tax. These include:
  • student halls of residence and houses lived in by full-time students only
  • armed forces accommodation
  • homes where everyone is under 18

Apply for a discount

Use our online form to apply for a discount. You will need to log in or create an account with us if you have not already done so. Within the form choose 'other discounts and exemptions'.