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Council Tax discounts

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6. Properties that get a discount

Annexes occupied as part of the main home or by a relative

An annexe (or similar self contained part of a home) which is occupied as part of the main home or is the main home of a relative of the council taxpayer of the main home can qualify for 50% discount. Relative is defined within the regulations as:

  • Spouse, parent, child, grandparent, grandchild, brother, sister, uncle, aunt, nephew or niece (including older generations of each eg great grandparent)

Additionally please note:

  • This includes relatives by marriage or civil partnership
  • Two people living together as if they were married or in a civil partnership will be treated as though the couple were married or in a civil partnership and
  • The stepchild of a person shall be treated as his/her child.

Empty, unoccupied and unfurnished

Properties which are unoccupied and unfurnished qualify for 100% discount for 2 months.  The discount begins when the property becomes unoccupied and unfurnished regardless of any change of ownership within this period