East Devon District Council

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Guide Council Tax discounts and exemptions

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8. Annexes

A discount of 50 per cent applies to annexes which are:

  • occupied by relatives - under the age of 65 - of the person liable to pay the Council Tax of the main property; or
  • unoccupied as the person living in the main property is using the annexe as part of their main home

An exemption applies to annexes which are:

  • occupied by relatives - all over the age of 65 - of the person liable to pay the Council Tax of the main property (class W)
  • occupied by relatives - aged between 18 and 65 - who are severely and permanently disabled (Class W)
  • unoccupied and the planning permission for the annexe has a restriction in that it can only be used as ancillary accommodation of the main property (Class T)

How to apply

By law you must tell within 21 days of any change that may affect your entitlement to this discount. To falsely claim a discount is a criminal offence and we may prosecute.