Discounts are not usually available.
Some second homes may previously have received a discount, but these have largely been removed under national legislation.
What is classed as an annexe?
An annexe is a self‑contained part of a property that has its own facilities, such as:
- a kitchen or cooking area
- a bathroom or toilet
- living and sleeping space
Annexes can be attached to, or separate from, the main property.
Council Tax for annexes
The Council Tax charge for an annexe depends on how it is used.
Annexes used by family members
If the annexe is occupied by a family member of the main household, it may qualify for a Council Tax discount or exemption.
For example, this may apply where an annexe is used by an elderly or disabled relative.
Unoccupied annexes
An unoccupied annexe may qualify for a 50% Council Tax reduction if it:
- is part of a single property, and
- cannot be let separately without planning consent
Each case is assessed individually.
When full Council Tax applies
You will usually have to pay full Council Tax if the:
- annexe is occupied by someone who is not a family member
- annexe is let out separately
- property is no longer part of the main residence
What you need to do
You must tell us if:
- a property becomes a second home
- an annexe starts or stops being occupied
- the use of the property changes
This ensures the correct Council Tax charge is applied.
How to tell us about a change
You can report a change to a second home or annexe using our change of circumstances form.
You will need:
- your Council Tax account number
- details of how the property is used
- the date the change happened
Report a change in circumstances
Need advice?
If you’re unsure how your property should be charged, contact the Council Tax team before making changes and we can help you understand your position.