Exemption criteria

A dwelling is exempt from Council Tax if:

  • it forms part of a single property including at least one other dwelling
  • and it is the sole or main residence of a dependant relative of a person who is resident in that other dwelling (or one of those other dwellings).

A dependant relative is a relative who is aged 65 or one of the following:

  • severely mentally impaired (within the meaning of Schedule one of the Local Government Finance Act 1992)
  • substantially and permanently disabled.

How to apply

You need to download and complete the application form and send it to the address on the form.

Apply for an exemption on an annexe occupied by a dependant relative

Related exemptions and discounts

If the occupier of the annexe is severely mentally impaired, an exemption can also be applied under exemption Class U.

Please note - You can only get one exemption for the property.

Carers satisfying certain criteria may qualify for a further Council Tax discount for carers and care workers.