From 1 April 2014 annexes which are used by the occupier of the main house as part of the main home, or annexes which are occupied by a relative of the person living in the main house will be entitled to a 50 per cent reduction in the council tax payable on the annexe.
The 50 percent reduction is on top of any other discount you or your relative may be entitled to. For example, if your adult son is living in the annexe on his own. He will be liable for council tax and be entitled to a 25 percent single occupier discount and a 50 percent annexe discount.
The criteria for the annexe discount is:
- The annexe must form part of a single property which includes at least one other property, ie. the annexe must be within the grounds of the main house (not necessarily attached) and must be included in the title deeds of the main house and not registered separately.
- The annexe is being used by the resident of the main house, as part of their main home,
- The annexe is lived in by a relative of the person who lives in the main house. For this purpose 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)
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 we may be able to award a council tax exemption for the annexe.
If the annexe is unoccupied and cannot be let separately because of a planning restriction then it could also be exempt.
If you wish to apply or have any questions concerning either the discount or the exemptions for an annexe please contact us.