If a single property includes more than one dwelling, you may be eligible for a discount or exemption on its Council Tax.
If you have a self-contained unit in your property, you’ll 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 Agency website.
Definition of ‘self-contained unit’
A self-contained unit, more commonly called an annexe or granny flat, is often 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
- living space
- sleeping space.
Find out if you’re eligible
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 with a severe mental impairment
- 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's unoccupied but cannot 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.
The discount applies in addition to other discounts.
How to apply
To apply for an exemption, please complete our form. You’ll need to know your Council Tax account number.
If you need any help with completing the form, please contact us.