Council Tax for Annexes

Council Tax for Annexes

If your bill shows that a Discount, Reduction or Exemption has been applied, you must tell the Council Tax Department of any changes in your circumstances which may affect your entitlement within 21 days. If you fail to do so, a penalty of £70 may be imposed.

An annexe is an extra building that is either connected to or near your main house. It’s like an extension of your property but still within its limits.

The Valuation Office Agency (VOA) is responsible for allocating a Council Tax band to all domestic properties in England and Wales, which includes annexes. For more information on Council Tax Bands and self-contained units, including how the VOA determine a property to be self-contained, please see this VOA Annexe Factsheet.

Annexes to homes are generally subject to a separate Council Tax bill. However, if you have an annexe to your home, you may be able to obtain a discount or an exemption.

If you wish to be considered for other reductions please go back to our discounts, exemptions and premiums page. 

Family Annexe Discount/ Exemption

An exemption (which means you don’t have to pay council tax 100% discount) can be applied to your Council Tax bill if the property is occupied by an elderly or disabled family member who is dependent on you. 

The dependent family member must be:

  • Aged 65 years or more 
  • Under 65 but severely mentally impaired, or 
  • Under 65 but substantially and permanently disabled. 

If the property is occupied by another family member or used by a resident of the main dwelling a 50% discount can be applied.

The following are 'family members' for the purpose of the exemption and discount: 

  • Spouse, parent, child (including stepchild), grandparent, grandchild, brother, sister, uncle, aunt, nephew, niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew, or great-niece. 

If the occupier of the annexe is not a family member of the residents of the main dwelling, the discount will not apply. The family member must be living in this property as their main or only home.

Where a 50% discount is applied, and the annexe is occupied by a sole resident a further 25% can be applied totalling 75% discount. 

An unoccupied annexe that cannot be let separately

An exemption (100% discount) may also be granted can be applied to your Council Tax bill if the property is unoccupied, and you cannot let out the property separately without a breach of planning permission.

In these circumstances, you would not be required to pay council tax on the unoccupied annexe, even if the main property is occupied.

We will require evidence of the planning restrictions in place which mean that the property cannot be let out separately.

How to Apply

To apply for a discount or exemption, you will need to: 

Council Tax for Annexes Application