Exemptions for annexes

Occupied annexes exemption

This must be one of at least two dwellings in a property, which is 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 of 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.


To apply you will need to:

  1. Download and complete the Severely Mentally Impaired application form
  2. Scan the form and your supporting documents using either a scanner or taking a picture of it using your mobile phone.
  3. Send the documents to your computer eg by email or text.
  4. Attach the documents and answer the questions on the evidence form.

Supporting documents

You will need to provide proof of the following :

  • Date of birth
  • Proof of disability benefits e.g. Personal Independence Payments (PIP)
  • Relationship to the council tax payer of  the 'main' property