Annexes

Some properties occupied by one household might appear to be single properties. However, they're allocated more than one council tax band. This is because they're made up of more than one self-contained unit, and each self-contained unit must have a separate council tax band. The smaller unit is often referred to as an annex.

With effect from 1 April 2014, a 50% discount can be awarded in respect of annexes where:

• The annex is occupied by people related to the person liable to pay the council tax on the main dwelling
• People who are living in dwellings with annexes which are unoccupied are using those annexes as part of their main residence

In addition, an unoccupied annexe which forms part of premises which include another dwelling, and where the unoccupied dwelling may not be let separately from the other dwelling without a breach of planning control within the meaning of Section 171A Town and Country Planning Act 1990, can be exempt under class T. This covers unoccupied dwellings often referred to as ‘granny annexes’.

To enquire about these reductions for annexes please contact us.