Council Tax Exemptions for property annexes

In certain circumstances, a discount or exemption may apply to some annexe properties.

Details about the reductions or exemptions that can apply to an annexe of a property can be found below.

An annexe lived in by a dependent relative

An exemption may apply if an annexe is used as the main residence of a ‘dependent relative’ of a person who is resident in the main dwelling.

For the purposes of this exemption, a ‘dependent’ relative is:

someone aged 65 years or older, or
someone who is suffering from a severe mental impairment. Please also see the Severely Mentally Impaired discount, or
Is substantially and permanently disabled. See also Disabled Relief.

Unoccupied annexes which cannot be let separately from the main dwelling

This exemption applies to annexes, often referred to as ‘granny annexes’, that are:

unoccupied, and
cannot be let separately from the main dwelling without breaching planning controls under s.171A of the Town and Country Planning Act 1990.

An annexe is occupied by, and used as part of the main dwelling

An exemption does not apply in this circumstance, but a reduction of 50% may apply if the annexe is occupied and being used by residents of the main dwelling or is being used as the main home of a relative of the main taxpayer.

If any of the above circumstances apply, please apply online using our online form.