Council tax discounts for annexes

What is an annexe

An annexe is a self-contained unit which: 

• Is generally a building or part of a building which has been constructed or adapted for use as separate living accommodation 
• Will include a kitchen area, a bath or shower room, toilet, living space and sleeping space  
• May share an entrance with the main house and common services 

If a residential property contains more than 1 unit of self-contained accommodation, the main house and each self-contained unit (or annexe) will have its own Council Tax band determined by the Valuation Office Agency. 

Exemptions 

You may qualify for an exemption for an annexe that is either: 

• Unoccupied and cannot be let separately due to planning restrictions, known as a class T exemption
• Occupied by a dependent relative aged 65 or who is severely disabled, known as a class W exemption

How to apply

To apply email ctax@wokingham.gov.uk and provide the following: 

• For the class T exemption – proof of their planning restrictions
• For class W exemption – full name of occupant, evidence of their date of birth if over 65 or a completed severe mental impairment application

Annexe discount

You may be able to get a 50 percent discount if either of the below apply to you:

• The annexe is lived in by immediate family members, including parents and teenagers, where other family members live in the main building
• The annexe is used as part of the main residence but otherwise unoccupied

If someone who's not a family member lives in the annexe then you won't be able to get the discount.

To apply email ctax@wokingham.gov.uk and include details of how you qualify.