The following properties are exempt from Council Tax:
- annexes occupied by dependent relatives (Class W)
- unoccupied self-contained annexes (Class T)
The annexe must form part of, or be on the site of, another property usually the 'main house'.
An unoccupied property may need to be inspected by council officers.
An occupied annexe must be the home of a 'dependant relative'. They must be:
- a relative of a resident of the 'main house'
- aged 65 or more or
- severely mentally impaired or
- substantially and permanently disabled
