Council Tax Exemption - Annexe

If your property has more than one unit of self-contained accommodation, the main house and each self-contained unit (or annexe) will have its own Council Tax band

If your property has more than one unit of self-contained accommodation, the main house and each self-contained unit (or annexe) will have its own Council Tax band. This is determined by the Valuation Office Agency (VOA).

A self-contained unit

  • Is generally a building or part of a building which has been constructed or adapted for use as separate living accommodation.
  • Will include a kitchen area, a bath/shower-room, WC, living/sleeping space.
  • May share common services and entrance with the main house.

To find out when an annexe can be deleted or merged with the main house please contact the VOA.  

Will there be a Council Tax charge for the annexe at my property?

The usual Council Tax charges will apply, however, there are situations where an exemption may be applied.

An occupied annexe:

An annexe can be exempt from the Council Tax charge if it is occupied as the main residence of a dependent relative of a person who lives in the main dwelling. In this instance a ‘dependent relative’ is :-

  • A person aged 65 years or more
  • A person who is severely mentally impaired or
  • A person who is substantially and permanently disabled 

Evidence of age and/or disability will be required in support of any application for this exemption.

Relatives who are not ‘dependent” upon the charge payer at the main dwelling can still apply for a 50% reduction. In addition, for people living in annexes who are relatives of the liable person there may be a further discount available. 

An unoccupied annexe:

An annexe can also be exempt from Council Tax if it is unoccupied but can't be sold or let separately from the main dwelling without breaching planning control. This exemption can be applied whether or not the annexe is furnished.

You will need to provide evidence of the planning restriction before the exemption can be considered. 

Apply for Annexe Council Tax Exemption