Discounts and exemptions
Discounts for annexes
An annexe is a building that is either joined on to or adjacent to another main, and usually larger building. Think of it as an addition to a property while remaining in its boundaries.
Annexes to homes are generally subject to a separate council tax bill.
If you have an annexe to your home you may be able to get a 50% discount on your bill if you are using the annexe as part of your main home.
If you live in an annexe as your main home, you may be able to get a 50% discount on your Council Tax bill if you are a relative of the person who is responsible for paying Council Tax on the main property.
- Class T: An exemption may be given where an annexe is empty and cannot be let separately without a breach of planning permission. This exemption applies regardless of whether the property is furnished or not and continues as long as nobody is living in the annexe.
- Class W: An annexe will be fully exempt (which means you don’t have to pay Council Tax) if it has a dependant relative living in it as their main, or only, home. A relative is dependant if they are:
- aged 65 or over
- substantially or permanently disabled, or
- severely mentally impaired