Discounts for annexes
In certain circumstances, a discount or exemption may apply to some annexe properties. These circumstances are detailed below:
An Annexe lived in by a dependent relative
An exemption may apply if an annexe is used as the main residence of a ‘dependent relative’ of a person who is resident in the main dwelling.
For the purposes of this exemption, a ‘dependent’ relative is:
- someone aged 65 years or older
- someone who is suffering from a severe mental impairment. Please also see further information on the Severely Mentally Impaired discount: Severely Mentally Impared discount
- is substantially and permanently disabled. Please also see further information on Disabled Persons Relief: Disabled Persons Relief
Unoccupied Annexes which cannot be let separately from the main dwelling
This exemption applies to annexes, often referred to as ‘granny annexes’, that are:
- unoccupied, and
- cannot be let separately from the main dwelling without breaching planning controls under s.171A of the Town and Country Planning Act 1990
An annexe that is occupied by, and used as part of the main dwelling
An exemption does not apply in this circumstance, but a reduction of 50% may apply if:
- the annexe is occupied and being used by residents of the main dwelling, or
- the annexe is occupied and being used as the main home of a relative of the main taxpayer