9. 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 and resident at the main property (class W)
- occupied by relatives - aged between 18 and 65 - who are severely and permanently disabled - of the person liable to pay the Council Tax and resident at the main property (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)
Apply for or cancel a discount or exemption on an occupied annexe
Apply for or cancel a discount or exemption on an unoccupied annexe
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.