As from 1 April 2014 a new Council Tax discount of 50% was introduced for annexes that are being lived in by a family member and are not exempt.

This discount is not based on occupation or furniture but on the use of the annexe by the resident of the main building or occupation by a family member. If a non family member occupies an annexe the Family Annexe Discount will not apply.

If the relative is aged 65 or over, is severally mentally impaired or substantially and permanently disabled the property may qualify as exempt and no council tax will be due.

If you believe you may qualify for either a discount or exemption complete the annex reduction form in the downloads section to enable your application to be considered.

An annex which is occupied, and is being used as part of the main dwelling

An exemption is not applicable in this circumstance, but a 50% discount may apply if the annex is occupied and being used by residents of the main dwelling.