You have to pay council tax for a self-contained unit within your property

If you have a self-contained unit in your property, you will have to pay council tax for it as well as your main house. Each self-contained unit will have its own council tax band.

You can find out what your council tax band is by visiting the Valuation Office website.

What is ‘a self-contained unit’?

A self-contained unit, more commonly called an annexe or granny flat, is generally a building or part of a building that is used as separate living accommodation. It may share common services and entrance with the main house.

Annexes have:

  • A kitchen area
  • A bathroom
  • Toilet
  • Living space
  • Sleeping space 

When can an annexe be exempt from council tax?

An annexe can be exempt from the Council Tax charge if it is occupied as the main residence of a dependent relative. We count a ‘dependent relative’ as:

  • Someone aged 65 years or more
  • Someone who is severely mentally impaired
  • Someone permanently disabled

An annexe can also be exempt from the Council Tax charge if it is unoccupied. This could be because it’s undergoing repairs.

An annexe would need significant alterations to make it impossible to live in as separate accommodation.