The Valuation Office Agency will decide whether there is more than one area of separate self-contained living accommodation at a property. If more than one area exists each will be separately banded and billed for Council Tax.
Guidance on how the Valuation Office Agency decides whether a house, flat or other domestic property requires additional Council Tax bands to reflect an area of separate living accommodation can be found on the GOV.UK website.
If you believe that the Valuation Office Agency has incorrectly identified separate living accommodation as an annexe, you can appeal against this decision.
You may be able to claim a 50% discount on your Council Tax for an annexe which is being used by you (the occupier of the main building), or a member of your family (who is not dependant on you).
Where an annexe cannot be let separately from the main property due to a planning restriction, an exemption can be applied (regardless of whether or not the annexe is furnished).
An exemption can also be applied to an annexe where it is occupied by a dependent relative (of a person living at the main property) defined as a person aged 65 years or more, a person who is severely mentally impaired, or a person who is substantially and permanently disabled.
To find out more, or to apply for a discount or exemption in respect of an annexe please contact the Council Tax team.