A self-contained unit (more commonly called an annexe or granny flat) is often a building or part of a building that is used as separate living accommodation. It may share common services and entrance with the main house. Annexes have a:
- kitchen area
- bathroom
- toilet
- living space
- sleeping space
If you have a self-contained unit in your property, you’ll have to pay Council Tax for it as well as your main house. Each self-contained unit will have its own Council Tax band. You may be eligible for a discount on your annexe Council Tax depending on your circumstances.
Check if you’re eligible
An annexe can be exempt from the Council Tax charge if it is occupied as the main residence of a dependent relative of a person who lives in the main dwelling.
A dependent relative is a person that is either:
- aged 65 years or more, or
- has a severe mental impairment, or
- is substantially and permanently disabled
Evidence of age and/or disability will be required in support of any application for this exemption.
Relatives who are not dependent on the Council Tax payer at the main dwelling can still apply for a 50% reduction. The discount may be more when another discount also applies.
An annexe which is not separately lived in but is used as part of the main dwelling may qualify for a 50% reduction.
Unoccupied annexes
An annexe can also be exempt from Council Tax if it's unoccupied but cannot be sold or let separately from the main dwelling without breaching planning control. This exemption can be applied whether or not the annexe is furnished. You will need to provide evidence of the planning restriction before the exemption can be considered.
How to apply
To apply for an exemption, please complete our form. You’ll need to know your Council Tax account number.
Please contact us if you need any help with completing the application form.