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- Council Tax Exemptions
- Occupied annexe to an occupied dwelling
Occupied annexe to an occupied dwelling
With effect from 1 April 1997, a dwelling is exempt if it forms part of a single property including at least one other dwelling and is the sole or main residence of a dependent relative who is resident in that other dwelling (or one of those other dwellings). A ‘dependent relative’, for this purpose, is:-
- A person aged 65 years or more.
- A person who is severely mentally impaired (within the meaning of Schedule 1(2) Local Government Finance Act 1992).
- A person who is substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise)
How do I apply?
Apply for a council tax exemption
Upload further evidence to support your application
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