Apply for annexe Council Tax discount or exemption

If you own an annexe you may be able to get a discount or exemption on your Council Tax depending on your circumstances.

Unoccupied annexes

A property is exempt from Council Tax if:

it is no one's main home
it is a self-contained annexe
it has its own Council Tax band
because of planning controls it cannot be let or sold separately

Annexes occupied by relatives

You may be able to get a 50% discount on the Council Tax on your Annexe. It must be within the grounds of your main house and either:

used by the resident of the main house, as part of the main home
lived in by a relative of the occupier in the main home

You may also get a further discount if for example, your adult relative is living in the annexe on their own. They will be liable for Council Tax and be entitled to a 25% single occupier discount and a 50% annexe discount.

Annexes occupied by disabled or elderly relatives

An annexe is exempt from Council Tax if:

it has its own Council Tax band
it is joined to your home
it is occupied by a relative of yours who is disabled or elderly