Annexes to homes are generally subject to a separate council tax bill.
The Valuation Office Agency will decide if an annexe must have its own Council Tax band.
An Annexe usually has the following features:
- It has been built or adapted to use as separate living accommodation
- It has its own cooking, toilet and washing facilities
- It has a separate entrance to the main home; this could be an external door, or a door from a landing or hallway within the main home
It is not important in the annexe is within the main home or if it is detached.
Annexes: Family discount
If you live in an annexe as your main home, you may be able to get a 50% discount on your council tax bill if you are a relative of the person who is responsible for paying council tax on the main property.
Annexes: Occupied by an elderly relative
An Annexe will be exempt (which means you don’t have to pay council tax) if it has a dependant relative living in it as their main, or only, home. A relative is dependant if they are:
- Aged 65 or over,
- Substantially or permanently disabled, or
- Severely mentally impaired
Annexes: Unoccupied
An annexe will be exempt if it is unoccupied and cannot be rented out separately due to planning restrictions. This exemption applies regardless of whether the property is furnished or not and continues as long as nobody is living in the annexe. This exemption does not apply if the resident(s) of the main property is using the 'annexe' as if it were part of their main home.
