Periodically Occupied properties
Occupied properties which are separate annexes (commonly known as granny annexes)
Granny annexes, or similar units of accommodation occupied by elderly or disabled members of the family living in the main part of the property, are exempt from Council Tax.
A dependent is defined as someone who is:
- aged 65 years or more, or
- severely mentally impaired, or
- substantially and permanently disabled (whether by illness, injury, congenital deformity or otherwise)
A family member is defined as a: spouse, parent, grandparent, child, stepchild, grandchild, brother, sister, uncle, aunt, nephew or niece, or the parent or child of such a relative, including a relationship by marriage and of the half-blood.
Apply to have a separate annexe property exempted from Council Tax here Occupied properties which are separate annexes (commonly known as granny annexes)