Discount or Exemption for Annexes

The Valuation Office decides if an annexe should be banded separately for Council Tax purposes

How domestic properties are assessed for Council Tax bands - GOV.UK

If you have an annexe, you may be able to apply for a discount or an exemption please email us with the details if you think you might qualify. Please ensure that you include the subject 'Discount or Exemption for annexes' and include your name, address and council tax reference.

Email: counciltax@erewash.gov.uk

Annex Accordion

Frequently asked questions about occupied annexes

My 68-year-old dad lives in the annexe

If your annexe is occupied by a close relative aged over 65, we may be able to award an exemption.

My 22-year-old son and his 21-year-old partner live in the annexe

If your annexe is occupied by a relative of someone who lives in the main house, they’ll be entitled to a 50% annexe discount.

My daughter (aged 33) lives on her own in the annexe

If your annexe is occupied by a relative of someone who lives in the main house, they’ll be entitled to a 50% annexe discount and a 25% single occupier discount as well.

I’m using my annexe as part of my main home

If you use your annexe as part of your main home (for example, as a games room), you’ll be entitled to a 50% annexe discount.

I rent my annexe out through an agent and the tenants have moved in – who pays the Council Tax?

The tenants are liable to pay the Council Tax if the annexe is their main home. They can apply for any discounts they meet the criteria for, and for local Council Tax support if they’re on a low income.

unoccupied annexes

Frequently asked questions about unoccupied annexes

My annexe is empty and unfurnished

This depends on the situation – see our Council Tax on empty homes page for charges, discounts and exemptions for empty homes.

My annexe is empty and furnished