Council Tax discount and exemptions for family annexes
A 50% reduction on an annexe is available for:
- annexes which are used by the occupier of the main house as part of the main home
- annexes which are occupied by a relative of the person living in the main house
The 50% discount is on top of any other discount you or your relative may be entitled to (except Council Tax reduction).
If a self-contained part of the property is only lived in by the elderly or disabled relative of the person(s) living in the rest of the property, then an exemption can be given.
To qualify for the discount the annexe must:
- form part of a single property which includes at least one other property (that is, the annexe must be within the grounds of the main house although not necessarily attached) and must be included in the title deeds of the main house and not registered separately
- either be used by the residents of the main house or as part of their main home
- or the annexe is lived in by a relative of the person who lives in the main house
However, an annexe is exempt if it is occupied by dependant relatives, that is to say those aged 65 or over, or substantially or permanently disabled or severely mentally impaired. In addition you will not be charged an empty homes premium on a long term empty annexe.