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Apply for a Council Tax exemption for an annexe lived in by a dependent relative

A home is exempt from Council Tax when it is an annexe or similar self-contained part of a home, and is lived in by a relative of a person who lives in the other part of the home.

About the exemption

The person who lives in the annexe must:

  • be 65 years or older, or
  • have severe mental problems, or
  • have a substantial and permanent disability.

We count a relative as a:

  • Partner
  • Parent
  • Grandparent
  • Great-grandparent
  • Great-great-grandparent
  • Brother
  • Sister
  • Child
  • Grandchild
  • Great-grandchild
  • Great-great grandchild
  • Uncle
  • Great-uncle
  • Great-great-uncle
  • Aunt
  • Great-aunt
  • Great-great-aunt
  • Nephew or niece
  • Great-nephew
  • Great-niece
  • Great-great nephew
  • Great-great-niece

We define severe mental problems as ‘a severe mental impairment of intelligence and social functioning (however caused) which appears to be permanent’.

An annexe must have its own valuation band. It must not be included in the valuation band for the rest of the property.

The annexe will be exempt as long as the circumstances remain the same.

You will need

  • Your Council Tax account number

Before you start

This form is for new applications only.

Do not complete this form if you:

Your personal information provided on this form will be used in accordance with the Council’s Personal Information Policy.

What happens next

We will either reduce the bill or let you know why we have not been able to do so.

If we need more information we will contact you.

Start my application

Medium - This form usually takes a few minutes to complete

Got a question?

Web chat available Monday to Friday, 9am to 5pm

Updated: 25 January 2023

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