Council Tax exemptions for annexes

Exemption for occupied annexes

To qualify for an exemption the living space must be one of at least two dwellings in a property. It must be occupied by someone who is a dependant relative of a person living in another part of the dwelling.

A dependant relative is:

  • a person aged 65 years or more
  • a person who is severely mentally impaired (under Council Tax regulations)
  • a person who is substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise)

If the above is met the annex will be exempt from Council Tax.

Apply for an occupied annex exemption

You will need to provide proof of the following:

  • Date of birth
  • Proof of disability benefits such as Personal Independence Payments (PIP)
  • Relationship to the council tax payer of  the 'main' property
  • If applying on the grounds of severe mental impairment, complete the Severely Mentally Impaired application form

Attach the documents and answer the questions on the evidence form.