Annexes are buildings or parts of buildings that have been built or adapted to use as separate living accommodation.
The Valuation Office decides if an annexe should be banded separately for Council Tax purposes
How domestic properties are assessed for Council Tax bands - GOV.UK
If you have an annexe, you may be able to apply for a discount or an exemption please email us with the details if you think you might qualify. Please ensure that you include the subject 'Discount or Exemption for annexes' and include your name, address and council tax reference.
If your annexe is occupied by a close relative aged over 65, we may be able to award an exemption.
If your annexe is occupied by a relative of someone who lives in the main house, they’ll be entitled to a 50% annexe discount.
If your annexe is occupied by a relative of someone who lives in the main house, they’ll be entitled to a 50% annexe discount and a 25% single occupier discount as well.
If you use your annexe as part of your main home (for example, as a games room), you’ll be entitled to a 50% annexe discount.
The tenants are liable to pay the Council Tax if the annexe is their main home. They can apply for any discounts they meet the criteria for, and for local Council Tax support if they’re on a low income.
This depends on the situation – see our Council Tax on empty homes page for charges, discounts and exemptions for empty homes.
This depends on the situation – see our Council Tax on empty homes page for charges, discounts and exemptions for empty homes.
If your annexe can’t be let separately because of planning restrictions, we may be able to award an exemption to your annexe.