Discounts for annexes

You may be entitled to a 50% discount on your Council Tax if you live in an annexe attached to a main property and you are related to the person who occupies that main home.

To qualify, all of the following must apply:

• The annexe forms part of the same overall property as the main home (it cannot be separately owned or rented to someone outside the household)
• The annexe is used as someone’s main living accommodation
• The person living in the annexe is related to someone who lives in the main home
• The discount applies whether the annexe is furnished or unfurnished

This discount supports families using annexes for multi‑generational living, such as adult children, older relatives, or other family members.

• Who counts as a relative?
• Does the discount apply if the annexe is empty?
• Can the annexe be rented out?
• Does the annexe have its own Council Tax bill?
• Can a self‑contained annexe still qualify?
• Can both the main home and annexe receive discounts?
• What if more than one family member lives in the annexe?
• Will I need to prove the relationship?

Who counts as a relative?

A relative includes parents, children, grandparents, grandchildren, siblings, aunts, uncles, nieces, nephews, and step- or in-law equivalents. The key requirement is that the annexe occupant is genuinely part of the main household’s family.

Does the discount apply if the annexe is empty?

No. The annexe must be occupied as someone’s main home. If it is empty, other discounts or exemptions may apply depending on the circumstances.

Can the annexe be rented out?

Yes, but only to a family member. If the annexe is rented to someone who is not related to the occupier of the main property, the discount does not apply.

Does the annexe have its own Council Tax bill?

Yes. If the annexe is banded as a separate dwelling, it will have it’s own Council Tax bill. The 50% discount is then applied to that bill.

Can a self‑contained annexe still qualify?

Yes. An annexe can have its own entrance or kitchen and still qualify, as long as it is part of the same property and occupied by a relative.

Can both the main home and annexe receive discounts?

Yes. The main home may qualify for its own discounts (such as a single person discount), and the annexe can receive the 50% annexe discount separately.

What if more than one family member lives in the annexe?

The discount still applies, provided the occupants are related to someone living in the main home.

Will I need to prove the relationship?

You may be asked to confirm the relationship if it isn’t clear from your application.  In most cases, a simple declaration is sufficient unless further checks are required.

If you want to apply or have a question

Use the Council Tax contact form and choose the following options:

• Under which service would you like to contact us? Select Council Tax
• What would you like to contact us about? Select Something else