When an annexe to an occupied dwelling becomes unoccupied it may be exempt from council tax.
In order for the exemption to apply, the annexe must be subject to a planning control under the Town and Country Planning Act which prevents it from being let separately from the main dwelling.
The exemption will continue if the main dwelling subsequently becomes unoccupied.
If you think your annexe should be exempt, please email us. Alternatively, you can contact the council tax team on 01732 876388.