Class W – Annexe Occupied by a Dependent Relative

A Class W exemption applies when an annexe (a self‑contained dwelling that forms part of a larger property) is occupied as the sole or main residence of a dependent relative of the person who lives in the main home.

This exemption recognises that annexes are often used to house elderly or vulnerable family members who rely on their relatives for support.

Under Class W, these annexes are fully exempt from Council Tax as long as all qualifying conditions are met.

For Council Tax purposes, an annexe must:

• Form part of a single property containing at least one other dwelling (usually the main house), and
• Be self‑contained, meaning it has its own living accommodation (e.g., bedroom, kitchen, bathroom), and
• Be separately banded for Council Tax.

Common examples:

• A “granny annexe” added to the main home
• A converted garage or outbuilding
• A self‑contained floor or wing of a larger property

A dependent relative must be the occupant of the annexe and meet one of the following criteria:

• Aged 65 or over, or
• Severely mentally impaired, or
• Substantially and permanently disabled

A wide range of family relationships qualify, including:

• Spouse or civil partner
• Partner (living together as spouses or civil partners)
• Parent, grandparent, great‑grandparent (and higher generations)
• Child, grandchild, great‑grandchild
• Brother or sister
• Uncle, aunt, great‑uncle, great‑aunt
• Nephew, niece, great‑nephew, great‑niece

Relationships by marriage, civil partnership, or long‑term partnership are treated in the same way as blood relationships. Stepchildren are treated as children.

The exemption applies to:

• The annexe, not the main house
• The dependent relative living in the annexe
• The family member who lives in the main property and provides or supports their care

The occupant must use the annexe as their only or main residence.

Class W does not apply if:

• The annexe is occupied by someone who is not a dependent relative (e.g., an adult child under 65 without disability, a friend, or a tenant)
• The occupant does not meet dependency requirements (e.g., under 65, not severely mentally impaired or disabled)
• The annexe is used for commercial letting
• The annexe is unoccupied (An empty annexe may qualify for Class T, not Class W)
• The family member in the main property does not meet the definition of “relative” (as defined in legislation and explained above)

As long as:

• The annexe remains the main residence of a qualifying dependent relative, and
• The main home continues to be occupied by the related family member.

There is no time limit.

The exemption ends if:

• The dependent relative moves out
• The occupant no longer meets the dependency criteria
• The annexe is let commercially or occupied by a non‑qualifying person
• Ownership or occupation of the main property changes in a way that breaks the relationship requirement

If you want to apply for a Class W exemption 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