Annexes

An annexe is a self-contained living accommodation. It can be attached to your property, or have a separate external entrance. Annexes are billed separately for Council Tax. The decision on whether to bring a dwelling into Council Tax listing is made by the Valuation Office Agency, if you disagree with their decision they can be contacted on the following link: https://www.gov.uk/contact-voa

Annexes used by you and your family

From 01 April 2014, the Council Tax (Reduction for Annexes) (England) Regulations (S.I.2013/2977) prescribed a 50% reduction in the amount of Council Tax payable. If your annexe is occupied by someone who is related to you or it is unoccupied and is used as part of the main dwelling e.g. a home office or a gym you may be able to claim a 50% discount on the Council Tax.

If anyone who uses the annexe depends on you for care and support, or is not a member of your family, you can’t apply for this discount.

The discount can be in addition to other Council Tax discounts, such as Single Person Discount. So for example, if the Council Tax bill is £1000 this becomes £750 when the 25% single person discount is applied, and then £375 when the 50% annexe discount is applied.

How do I apply?

Apply for a council tax reduction

Upload further evidence to support your application

Annexes used by a relative who is dependent on you

If a dependant relative lives in your annexe, it is exempt from Council Tax.

Class W Exemption - 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:-

1. A person aged 65 years or more.
2. A person who is severely mentally impaired (within the meaning of Schedule 1(2) Local Government Finance Act 1992).
3. A person who is substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise).

The list of persons to be regarded as being a relative of another for the purpose of Class W is extensive and includes great-great-grandparents and great-great-uncles, and also allows a relationship by marriage to be treated as a relationship by blood and a relationship between a man and a woman living together as husband and wife to be treated as a relationship by marriage. Furthermore, from 10 December 2005, relationships between two partners of the same sex living together as civil partners, or as if they were civil partners, are taken into account.

Annexes unoccupied because of planning restrictions

If your annexe is unoccupied and can’t be rented or sold separately to the main due to planning restrictions it will still be brought into the Council Tax listing, however it is exempt from Council Tax.

Class T Exemption - This exemption was introduced from 1 April 1995. It will often apply to unoccupied dwellings of the sort commonly referred to as ‘granny annexes’ but it may also extend to other types of dwellings, such as agricultural properties. The class relates to dwellings, which form 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. The exemption may apply whether the annexe is furnished or not. A dwelling exempt under this class remains exempt even if the other dwelling becomes unoccupied.

If you would like to apply for any of these exemptions, please email counciltax@tameside.gov.uk with your reasons and any evidence. A Council Tax Visiting Officer may need to come and inspect the property.

Renting out your annexe

There is no discount or exemption available if:

• you rent your annexe out
• you usually rent it out but there isn’t currently a tenant living there
• someone lives there who isn’t a member of your family