Annexes which are used by the occupier of the main property as part of the main home, or annexes which are occupied by a relative of the person living in the main property will be entitled to a 50% reduction in the Council Tax payable on the annex.
The annex must form part of a single property which includes at least one other dwelling. The annex must be within the grounds of the main property (not necessarily attached) and must be included in the title deeds of the main property and not registered separately.
A 50% discount will be available for annexes if it is used by the occupier of the main property or a member of their family.
For this purpose a relative is defined as; a partner, parent, child, step child, grandparent, grandchild, brother, sister, uncle, aunt, nephew, niece, great-grandparent, great-grandchild, etc.
If a non-family member lives in the annex the Council Tax charge will remain at 100% with no discount.
An exemption may apply to the annex if it is occupied by a dependent elderly or disabled relative(s) who are over the age of 65.
If the annex is unoccupied and cannot be let separately because of a planning restriction then it could also be exempt.
To request an annex discount/exemption you must be the main occupier of the annex.