From 1 April 2014, annexes which are used by the occupier of the main house as part of the main home, or annexes which are occupied by a relative of the person living in the main house will be entitled to a 50% reduction in the Council Tax payable on the annexe.
The 50% reduction is on top of any other discount you or your relative may be entitled to. For example, if your adult son is living in the annexe on his own. He will be liable for Council Tax and be entitled to a 25% single occupier discount and a 50% annexe discount (so the 75% due is halved, and the billable amount is 37.5%).
The criteria for the annexe discount is:
- the annexe is being used by the resident of the main house, as part of their main home; or
- the annexe is lived in by a relative of the person who lives in the main house.
For this purpose a relative is defined as: a partner, parent, child, step child, grandparent, grandchild, brother, sister, uncle, aunt, nephew, niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew, great-niece (and also great-great-grandparent etc.)
If you have a close relative who lives in the annexe and they are over 65 years of age, or they are either severely mentally impaired or substantially and permanently disabled, we may be able to award an exemption from Council Tax for the annexe.
If the annexe is unfurnished and unoccupied and cannot be let separately because of a planning restriction then it could also be exempt. Otherwise normal charges apply.
You can apply for an Annexe exemption/discount online: