Annexe conditions
Empty and unfurnished annexe, but unable to be let separately due to planning restrictions
An annexe is part of a single property but is separately banded for Council Tax.
If an annexe is unoccupied and unfurnished, and it cannot be rented out separately to the main part of the property due to planning restrictions, a 100% exemption is available for as long as the annexe remains unoccupied and unfurnished.
Annexe occupied by a dependent relative
If the annexe of a main property is occupied by a dependent relative of the occupier of the main property, a 100% exemption is available. The dependent relative must be aged 65 or more, or severely mentally impaired or substantially and permanently disabled.