Cookie Consent by FreePrivacyPolicy.com

Council tax discount for annexes

The following discounts/exemptions can apply to annexes in specific circumstances:

  • where an annexe forms part of a single property which includes another dwelling and cannot be let separately from the main dwelling due to a planning restriction, an exemption under Class T will apply
  • where an annexe forms part of a single property which includes another dwelling and is occupied by a dependent relative (for example a person aged over 65 or someone who is severely mentally impaired or substantially and permanently disabled), then an exemption under Class W will apply
  • where an annexe is used by the occupier of the main building or occupied by a member of his/her family then a 50% discount will apply