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 firstname.lastname@example.org 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.