When there are two dwellings that form a single property and one part is occupied by a dependent relative of the occupant of the other part, the dwelling occupied by a 'dependant relative' may be exempt from council tax. The dependent relative must occupy the dwelling as their sole or main residence.
This exemption will usually apply to properties where there is an annexe to the main house but, providing they each form part of a single property, the 2 dwellings do not have to be attached.
A person is a dependent relative if:
- They are aged 65 years or more, or
- They are severely mentally impaired, or
- They are substantially and permanently disabled.
A person is a relative of another if:
- They are their spouse, partner or civil partner , or
- They are their parent, grandparent, child, grandchild, brother, sister, uncle, aunt, nephew or niece or they are the parent or child of such a person.
If you think your property, or the annexe to your property, should be exempt from council tax, please email us. Alternatively, you can contact the council tax team on 01732 876388.