No Council Tax will be payable for an annexe occupied by a dependent relative of the occupier of the other part of the property and who is either disabled, severely mentally impaired or aged 65 or over.
There will also be no charge for an empty annexe which may not be let separately from another property without a breach of planning control.
Where the annexe is either:
- being used as part of the main property; or
- being used by a relative of the person liable to pay on the main home and they are not classed as a dependent relative
the charge for the annexe will be reduced by 50%. The reduction will apply after any other discounts have been applied.
For more information on annexes please contact the Council Tax team.