Council tax - property annexes

A self-contained annexe (often known as a granny annexe) is a building or part of a building, which has been constructed or adapted for use as a separate living accommodation.

To decide if an annexe is eligible for its own council tax band, a number of points are taken into account:

  • The layout and structure of the annexe must be capable of use as separate living accommodation
  • The annexe is a self-contained unit and not spread over different part of the main property
  • A self-contained unit would normally have clear areas for living and sleeping, food preparation and washing. It will also have its own WC

If the annex is classed as a separate dwelling, the council tax payer will receive a separate council tax bill for it.

If the annex is unoccupied and planning regulations prevent you from being able to lease the premises separately from the main dwelling you may be able to obtain a discount.

To apply for a discount in relation to an occupied annexe please email providing the following information;

  • your name and contact details
  • the address and council tax account number of the annexe
  • confirmation of the date the annexe became empty
  • An explanation and documentary evidence confirming why under planning regulations the annexe cannot be let separately to the main dwelling