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Council Tax and annexes

If there is an annexe on your property, it should have its own Council Tax banding assessment and bill. For Council Tax purposes, the physical construction determines if the structure is an annexe, not how you use it.

An annexe typically has the following features:

  • It has been built or adapted to use as separate living accommodation.
  • It has its own cooking, toilet and washing facilities.
  • It has a separate entrance to the main home; this could be an external door,or a door from a landing or hallway within the main home

It is not important if the annexe is detached or within the structure of the main home.

You may be able to claim a discount or exemption on the Council Tax which is payable for any annexe at your property, if it is occupied by a family member, a relative who is over the age of 65, or a relative with a disability.

WarningIf you are renting out your annexe to provide an additional income, the full Council Tax charge will be payable.

Typically, an annexe is a Band A property, which attracts the lowest Council Tax charge, but you should factor this into your financial planning. Read about the Rent a Room scheme, to discover if you will also need to pay tax on your rental income. 

Eligibility

If you have received an additional Council Tax bill for your annexe, you may be entitled to a discount or exemption. Select the relevant circumstances below, to see if you are eligible. If none of the situations apply, the full Council Tax charge will be payable.

If your annexe is occupied by an elderly or disabled relative

The occupant must be 65 or over, or severely mentally impaired or substantially and permanently disabled. In these cases, there will be a Council Tax exemption, and no charge will be payable (Class W). To apply for the exemption, you will need to supply one of the following:

Please download any necessary forms, print and pass them to your relative's GP for completion.

If your annexe is occupied by you or a member of your family

In this case, you can claim a 50% discount on the Council Tax payable. Relatives and family members are defined as one of the following:

  • child, grandchild, great grandchild, great great grandchild
  • parent, grandparent, great grandparent, great great grandparent
  • uncle, great uncle, great great uncle
  • aunt, great aunt, great great aunt
  • nephew, great nephew, great great nephew
  • niece, great niece, great great niece

 

If your annexe is unoccupied, and cannot be rented out separately, due to planning restrictions

In this case, there is a Council Tax exemption, and no charge will be payable (Class T). To apply, you will need to supply evidence of the planning restriction.

 

Before you apply

To apply for an annexe discount or exemption, you will need to:

  • Register the annexe for Council Tax in Bath and North East Somerset.
  • Have the Council Tax account number for the annexe. This is a seven or nine digit number, and you can find it in the top left hand corner of the Council Tax bill. If you are unsure, you can view this example bill. Please ensure that you quote the account number for the annexe bill, and not for your main property.
  • Supply evidence that you are eligible for the exemption. (Please check the notes above for details of any documents you will need to supply.)

Apply for your annexe discount or exemption

Next steps

  • When we receive your application, we will verify your information and issue you with a new Council Tax bill. You should receive this within 28 days.
  • We will support you through the process of application. If you have any queries or concerns, please call us on 01225 477 777 or email us at counciltax@bathnes.gov.uk.
  • We will check every year that you are still entitled to the discount. You may receive a letter, asking you to confirm this.

Your responsibilities

  • After you have applied for a discount or exemption, you must still pay the instalments on your current Council Tax bill, until we issue a new bill.
  • If you disagree with the amount of Council Tax we ask you to pay after your discount or exemption is applied, please call us on 01225 477 777 or email us at counciltax@bathnes.gov.uk.
  • You must respond promptly to any letters we send you about your discount. We may cancel your discount if you do not reply when we contact you.
  • You must inform us immediately if your circumstances change (for example, someone moves in or out).

Cancelling your annexe discount or exemption

If there are changes to the facilities or your annexe, or its occupants, you may no longer be eligible for the discount or exemption. You must tell us immediately about any change. If you do not inform us, this might increase your bill.

Cancel your annexe discount or exemption

If your circumstances change in other ways, you may be eligible for a different Council Tax discount or exemption. Find out more about Council Tax and benefits by following the links in the panel: More on Council Tax, Other benefits and Advice for annexe owners.