Annexes and Council Tax

If the resident of the annex is a dependant relative

An annex is exempt from Council Tax if it:

  • forms part of a single property including at least one other dwelling
  • is the sole or main residence of a dependant relative (of the resident in the main dwelling)

These sorts of properties are often known as “granny annexes.”

Who is eligible

A relative is regarded as dependant if they are aged:

  • 65 or over
  • under 65 where they are severely mentally impaired
  • under 65 but substantially and permanently disabled

Information and evidence required

We will need to know the occupiers:

  • name
  • date of birth
  • relation to the occupiers of the main house

Apply for an exemption

You can make an application online.

Apply now