Reductions for annexes
A 50% reduction in the amount of council tax payable is available for people living in annexes provided they are related to the person liable to pay the council tax of the main dwelling. A relative is defined as: a partner, parent, child, step-child, grandparent, grandchild, brother, sister, uncle, aunt, nephew and niece (also includes great grandparent, great grandchild, great great grandparent and great great grandchild.)
It is also available for people living in dwellings with annexes which are unoccupied, provided they are using those annexes are used as part of their main residence.
The 50% discount is a further reduction to any other discounts that is also available. For example, if an adult child is living in the annexe on their own, they would get a 25% single person discount and a 50% annexe discount.
The annexe must form part of a single property which includes at least one other property i.e. the annexe must be withing the grounds of the main property and must be included in the title deed of the main house, and not registered separately.
Annexe Exemptions
If you have a close relative who lives in the annexe and they are over 65 years of age or they are either severely mentally impaired or substantially and permanently disabled, they may be entitled to a Council Tax exemption (Class W) for the annexe.
If the annexe is unoccupied and cannot be let separately because of a planning restriction then it could be exempt (Class T).
If you wish to apply or have any questions regarding the discount or exemptions available for annexes, please e-mail counciltax@northwarks.gov.uk