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
A relative in this case includes a:
- spouse
- parent
- child
- grandparent
- grandchild
- sibling
- uncle or aunt
- nephew or niece
- great grandparent
- great grandchild
- great uncle or aunt
- great nephew or niece
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.