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Council Tax - discounts and exemptions relating to annexes

Annexes are areas of living accommodation attached to the main property, which has been built or adapted to be used as self-contained living accommodation.

An annexe typically has the following features:

Independent access to, or access from, a hallway, landing or other common area.

Its own facilities for sleeping and preparing food

Washing facilities and a toilet.

You normally have to pay the full Council Tax for an annexe, but in certain circumstances you may be able to receive a council tax discount or exemption.

Annexe exemptions

You can apply for an exemption which gives a 100% reduction where the annexe:

Is occupied by a dependant relative.
May not be let separately without a breach of planning consent.

Annexe discounts

You can apply for a 50% discount where the annexe:

Is not occupied separately but used as part of the main residence.
Is occupied by a member of the family

To complete this form you will need:

Occupancy details for the annexe.