Self contained annexes exemptions and discounts
If the main property has an annexe, the annexe may be eligible for a discount or exemption. Entitlement to any allowance depends on the occupational circumstances of the annexe. The annexe does not need to be attached to the main house, but it must:
• have its own Council Tax band
• be a separate property within the grounds of the main house, and
• be included in the title deeds of the main house
You will need to apply to us for an annexe discount or exemption as you will not get it automatically.
You must pay the Council Tax for the annexe while you wait for us to decide upon your application.
Annexe exemptions
If the property has an annexe which has its own Council Tax band, the annexe is exempt from the Council Tax if:
• Class T – it is empty and cannot be let it out to someone else without breaching planning control under Section 171A of the Town and Country Planning Act, or
• Class W – it is occupied by a dependant relative, but it must be their sole or main residence and the dependant relative must be either,
• a person aged 65 or more.
• a person under 65 and severely mentally impaired (within the meaning of Schedule 1(2) of the Local Government Finance Act1992.
• a person under 65 who is substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise).
• The list of persons to be regarded as being a relative for the purpose of Class W is extensive and includes a spouse, civil partner, parent, child, stepchild, grandchild, sibling, uncle or aunt, nephew or niece, grandparent, great or great-great grandparent, great or great-great grandchild, great or great-great uncle or aunt, great or great-great nephew or niece.
• A cousin does not count as a relative.
Apply for a Class W dependant relative exemption
Annexe discounts
If the property has an annexe which has its own Council Tax band, the annexe may receive a 50% discount from Council Tax if:
• There is a person living in the annexe who is a non-dependant relative of the occupier of the main dwelling. The annexe must me the sole or main residence of the relative.
• The list of persons to be regarded as being a relative for the purpose of a discount is extensive and includes a spouse, civil partner, parent, child, stepchild, grandchild, sibling, uncle or aunt, nephew or niece, grandparent, great or great-great grandparent, great or great-great grandchild, great or great-great uncle or aunt, great or great-great nephew or niece.
• A cousin does not count as a relative.
or,
• the annexe is unoccupied but being used by the persons living in the main dwelling as part of their main residence.
