Annexes and Council Tax

If your property has an annex, you may be eligible for a discount or exemption. Eligibility depends on who uses the annex and how.

An annex does not need to be attached to the main house, but it must be:

  • a separate single storey property within the grounds of the main house
  • included in the title deeds of the main house

You'll need to apply for a discount or exemption. You will not get it automatically.

You must pay Council Tax while you wait for us to decide if you're eligible for a discount. If you do not pay, we'll start the Council Tax recovery process.

Council Tax bands for annexes

If your annex is built or adapted for use as separate living accommodation, it must have its own Council Tax band.

The Valuation Office Agency (VOA) assesses and assigns Council Tax bands to properties and annexes. If you disagree with the band or the decision to assign a band, you can challenge your Council Tax band (GOV.UK).

Read about how the VOA values annexes.