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An annexe or ancillary dwelling, which is occupied by a dependant relative of a person who is resident and pays council tax in the main dwelling, is exempt from Council Tax.

In this context, a dependant is someone who is:-

  • Aged 65 years or more, or
  • Severely mentally impaired (this would need to be confirmed by a medical practitioner and in addition, the person must be in receipt of a qualifying disability benefit), or
  • Substantially and permanently disabled, whether by injury, illness or congenital deformity or otherwise

A relative is a person's parent, child, grandparent, grandchild, brother, sister, uncle, aunt, nephew or niece and includes great relations.

A relationship by marriage or civil partnership (or by living together as such) is treated as one of a relationship of birth, and any stepchild of a person shall be treated as their child.



An unoccupied dwelling, such as an annexe, is exempt from council tax, where the dwelling cannot be let separately from the 'main' dwelling without there being a breach of planning control under the Town and Country Planning Act 1990. The exemption can apply whether or not the annexe is furnished or unfurnished.

If an exemption does not apply, then you may be eligible for a 50% discount.  Further details about the discount scheme are included below.

If you are unsure whether the annexe has a planning restriction, please check the website of the relevant planning authority or contact them at-


New Forest National Park Authority
The Planning Team
Lymington Town Hall
Avenue Road
SO41 9ZG

01590 646615 [8.45am-1.00pm Monday to Friday]


New Forest District Council
Planning Service
Appletree Court
Beaulieu Road
SP43 7PA

023 8028 5000 [8.45am-5.15pm Monday to Thursday, 8.45am-4.45pm on Friday



From 1st April 2014 a scheme was introduced which provides a discount of 50% of the charge that would otherwise be payable. This can apply where a dwelling is an annexe or an ancillary dwelling and:-

· It is not separately occupied, but is being used by the council tax payer as part of their main residence; together with the main property, or

· It is separately occupied and the occupier is a relative of the person liable to pay the council tax of the main property. In this context, the term 'relative' has a wide definition and includes;

Parent, Child, Step-Child, Sister, Brother, Aunt/Uncle,

Nephew/Niece, Great Nephew/Niece, Great Aunt/Uncle

Grandchild, Grandparent or Great grandparent.

If you would like to apply for an exemption or discount, or you have any questions about your particular circumstances, please contact our Council Tax Team on 01590 646111 or by e-mail at

Updated: 11 Jun 2018
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