Other exemptions and disregards
Annexes that are used by the person living in 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, can receive a 50% reduction in the Council Tax charge for the annex.
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 annex on his own, he will need to pay Council Tax and will be entitled to a 25% single person discount and a 50% annex discount.
To be able to receive this discount the annex must form part of a single property (the annex must be within the grounds of the main house - not necessarily attached) and must be included in the title deeds of the main house and not registered separately. It must also be used in one of the following ways:
- Being used by the resident of the main house, as part of their main home,
- Being lived in by a relative of the person who lives in the main house - a relative could be a partner, parent, child, step-child, grandparent, grandchild, brother, sister, uncle, aunt, nephew, niece, great grandparent, great grandchild and great, great grandparent