Annexe Council Tax discounts and exemptions

Annexes are areas of living accommodation attached to your main dwelling, or they are situated within the grounds of the main dwelling, which have been separately banded for Council Tax. 

Annexe discount 

• a 50% discount is available on the annexe if it is occupied by a relative of the person who is liable to pay Council Tax on the main dwelling
• a 50% discount is available on the annexe if it is being used by the resident of the main dwelling, as part of their main home.

Annexe exemption 

An annexe will be exempt (which means you do not have to pay Council Tax on the annexe) if it is occupied by a dependant relative who is living in it as their main home.

A relative is classed as dependant if they are:

• over the age of 65
• substantially or permanently disabled
• severely mentally impaired.

Apply for a Council Tax Discount or Exemption

The information provided is intended as guidance only and is not a full statement of the law. 

There are various discounts that you may be able to claim to reduce your bill. If you claim a discount and your circumstances change you must let us know within 21 days of the change or face a penalty.