Annexes and Council Tax
Introduction
If your property is an annex, you may be eligible for a discount or exemption.
Council Tax banding for annexes
By law, any building, or part of a building, which has been constructed or adapted for use as separate living accommodation must have its own banding.
The Valuation Office Agency (VOA) are responsible for valuing annexes for Council Tax and assigning Council Tax bands. If you disagree with the band or decision to assign a band, you can appeal the VOA's decision.
Discounts and exemptions
Discounts and exemptions may apply to your particular circumstances, depending on how the annex is used and who by.
You can use this set of pages to find out if you are eligible for a discount or exemption for an annex.