Who can apply for an 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 unit within a single property. 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


  • The annexe must be occupied by a relative (as their main residence) of the person who lives in the main house (See definition of relative below)


  • The resident of the main house uses the annexe as part of their main home

Relative means:

  • she / he is the spouse of that person, or
  • she / he is 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
  • she / he is 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.

What happens if I qualify?

We will send you an adjusted bill showing the 50% reduction within 10 working days of receipt of your documents.

The 50% reduction is on top of 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.

How do I apply?

Please print the Annexe Discount application form below and return to the address at the top of the form.

Council Tax – Annexe Discount

Other reductions applicable to annexes:

  • Unoccupied properties which form part of a single property which includes another dwelling and may not be let separately because of planning permission will be entitled to an exemption. To apply please send an Email or Letter attaching supporting planning documents.
  • If you have a close relative 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. For more information visit our Annexe Occupied by a Dependent Relative Exemption Page
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