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Council Tax on self contained annexes are banded separately to the main property. Depending on the circumstances there may be a discount or exemption due.

Council Tax for occupied annexes

Annexes occupied as part of the main home, or those that are lived in by a relative, can receive a 50 percent Council Tax discount. Further information can be found on our  Council Tax: occupied annexe application form (PDF) [64KB] (opens new window) .

A Class W (granny annexe) (PDF) [57KB] (opens new window)  exemption may apply if the relative is:

  • aged 65 or over
  • is considered by a doctor to be severely mentally impaired, or
  • substantially and permanently disabled.

Council Tax for unoccupied annexes

If your annexe is unoccupied and has a planning condition preventing it being used independently to the main property, then you may qualify for exempt Class T (unoccupied annexe). Contact us at and provide details of the annex, along with the planning reference.

If you qualify for a Council Tax reduction you must tell us within 21 days if there is a change that might affect it. We can impose a £70 penalty if you do not tell us about a change.


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