Some properties occupied by one household (e.g. one family unit) are identified as consisting of more than one self-contained unit.

A self-contained unit can mean both a living space that is separate from other accommodation, and also living accommodation that is connected to, and sharing an access with, adjoining accommodation. The Valuation Office Agency has guidance to explain how self contained units are banded and they decide if the annexe needs its own Council Tax band.

By law, any building, or part of a building, which has been constructed or adapted for use as separate living accommodation must have its own banding.

Family annexe discount

From 1 April 2014 annexes which are used by the occupier of the main house as part of the main home, or annexes which are occupied by a relative of the person living in the main house will be entitled to a 50% reduction in the Council Tax payable on the annexe.

In order to qualify for this discount the following criteria must be met:

• The annexe must be a separate self contained unit within a single property which has had its own council tax band placed on it. Therefore it must be within the grounds of the main house and does not necessarily have to be attached to the main house but must be included in the title deeds of the main house and not be classed as a stand alone dwelling. It will usually have planning permissions attached to it which state how it can be used.

AND

• The annexe must be occupied by a relative (as their main residence) of the person who lives in and pays Council Tax for the main property (See definition of relative below)

 OR

• The resident of the main property lives in the annexe as part of their main home

Relative means:

• They are the spouse of that person, or
• They are that person’s parent, child, step child, grandparent, grandchild, brother, sister, uncle or aunt, nephew or niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew or great-niece, or
• They are that person’s great-great-grandparent, great-great-grandchild, great-great-uncle, great-great-aunt, great-great-nephew or great-great-niece

A relationship by marriage or civil partnership shall be treated as a relationship by blood.

How do I apply for the discount? 

Please submit an enquiry form to us and attach a copy of the title deeds of the property and full details of who lives in the annexe or how it is used by the resident of the main house.

We will review the information you have sent in and make a decision about whether you qualify or not. We may contact you or arrange a visit to the property for further information before making a final decision. Please make sure to include an email address or telephone number on your form.

If you are eligible we will send you an adjusted bill showing the 50% reduction. The reduction is not awarded to tenanted properties or where the annexe is being used by a non family member. 

The 50% reduction is taken off after any other discount you or your relative may be entitled to. For example, if your adult son is living in the annexe on his own. He will be liable for Council Tax and be entitled to a 25% single occupier discount and a 50% annexe discount.

Annexes occupied by an elderly relative

If you have a close relative (see above definition) who lives in the annexe and they are aged 65 or over or they are either severely cognitively impaired or substantially and permanently disabled we may be able to award an exemption from Council Tax for the annexe.

Please complete an enquiry form and upload your title deeds and full names of the occupiers, their date of birth and any disabilities they may have. 

We may contact you or arrange a visit to the property for further information before making a final decision. Please make sure to include an email address or telephone number on your form.

Annexes that are not occupied and can not be rented out separately 

Unoccupied annexes - which cannot be rented out separately due to planning restrictions will be entitled to an exemption.

Please complete an enquiry form and upload your title deeds and also any documents from the planning department that show that you would be in breach of planning permission or planning controls if you were to rent the property out.

We may contact you or arrange a visit to the property for further information before making a final decision. Please make sure to include an email address or telephone number on your form.

Backdating of awards

All discounts and exemptions are notified on on the back of our Council Tax bills and if you feel you are eligible you should make an application as soon as you are able to. We may not be able to backdate awards earlier than the start of the current financial year if you delay in applying, however we will look at each application on its own merits.

This information is provided as guidance only and is not a full statement of the laws around annexes. The law can be complicated with annexes so we will need to fully look into the circumstances surrounding applications to decide if any discounts or exemptions are applicable.

The Valuation Office and banding

You can find out more information about the banding of annexes on the Valuation Office page.  If you do not think your annex should have a separate band placed on it you should contact the Valuation Office directly. The Council is not able to get involved in disputes with the Valuation Office about council tax bands.