Dependant relative living in an annexe
An annexe will be exempt (which means you don’t have to pay Council Tax) 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 dependant if they are:
- over the age of 65, or
- substantially or permanently disabled, or
- severely mentally impaired.
Unoccupied annexe that can’t be let separately
An annexe will be exempt (which means you don’t have to pay Council Tax) if it:
- is unoccupied (there is no-one living in it)
- 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 (which means you don’t have to pay Council Tax for the annexe).
When is a discount possible?
You may get a 50% discount on the Council Tax bill for an annexe if:
- the annexe forms part of a single property which includes at least one other property; and
- the annexe is being used as part of the main home by the person liable to pay Council Tax.
Discount for relatives living in an annexe
If you live in an annexe you may get a 50% discount on your Council Tax bill if you are a relative (not a dependant relative) of the person who is responsible for paying the Council Tax on the main property.
To get this discount, the annexe must:
- form part of a single property; and
- be occupied by a relative of the person who is liable to pay the Council Tax on the main property; and
- be the main or only home of the person living in it.