Annexes which are used by the occupier of the main house as part of the main home, or annexes which are occupied by a relative of the person living in the main house are entitled to a 50% reduction in the council tax payable on the annexe.
The 50% reduction is on top of any other discount you or your relative may be entitled to. For example, if your adult son is living in the annexe on his own, he will be liable for council tax and be entitled to a 25% single occupier discount and a 50% annexe discount.
Criteria for the annexe discount
The annexe must form part of a single property which includes at least one other property. e.g. the annexe must be within the grounds of the main house (not necessarily attached) and must be included in the title deeds of the main house and not registered separately and
The annexe is being used by the resident of the main house, as part of their main home,
The annexe is lived in by a relative of the person who lives in the main house. For this purpose a relative is defined as: a partner, parent, child, step child, grandparent, grandchild, brother, sister, uncle, aunt, nephew and niece, great grandparent, great grandchild, great-great grandparent etc.
If you have a close relative who lives in the annexe and they are over 65 years of age or they are either severely mentally impaired or substantially and permanently disabled, Mole Valley District Council may be able to award an exemption from council tax for the annexe.