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Council Tax Annexes 1Although it is very common to refer to a particular property as an ‘annexe’, or even see the property address listed as an ‘annexe’ by the local authority or Valuation Office Agency, the term has a specific use for the purposes of council tax discounts. For council tax discount purposes, irrespective of how a person may refer to the property, the property is only an ‘annexe’ if it meets the statutory requirements

Statutory requirements of an ‘annexe’

Within England the definition of an ‘annexe’ for the purposes of a council tax discount is that given in the Council Tax (Reductions for Annexes) (England) Regulations 2013. This definition requires that

(2) The dwelling—

(a)forms part of a single property which includes at least one other dwelling; and

This means that the ‘annexe’ must have been part of what would form a single dwelling under s3 of the LGFA 1992 but under the exception given in the Council Tax (Chargeable Dwellings) Order 1992 the ‘annexe’ has been regarded as a ‘self-contained dwelling’.

(2) The dwelling—

(b)is being used by a resident of that other dwelling or, as the case may be, one of those other dwellings, as part of their sole or main residence; or

(c)is the sole or main residence of a relative of the person who is liable to pay council tax in respect of that other dwelling or, as the case may be, one of those other dwellings.

The ‘annexe’ must be used as part of the residence of those in the main property or by a resident relative.

How much discount is given ?

Where a property is regarded as an ‘annexe’ the council tax charge is given a 50% discount on whatever charge is due after any other discounts have firstly been taken in to account.


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