Class W exemption (annexe occupied by a dependent relative)

Record details

Details of exemption

An ‘annexe’ is defined in Council Tax regulations as a dwelling which forms part of a single property which includes another dwelling and which may not be let separately from that other dwelling without a breach of planning controls.

Occupied annexes are exempt if occupied as the home of a dependent relative of a person living in the main dwelling.

A relative is to be regarded as dependent if they are:

Aged 65 years or more
Under 65 but severely mentally impaired
or
Under 65 but substantially and permanently disabled

The following are ‘relatives’ for the purpose of the exemption:

Spouse;
Parent, child, grandparent, grandchild, brother, sister, uncle or aunt, nephew or niece, great-grandparent, great-grandchild, great-uncle, great-aunt, great-nephew or great-niece;

If you do not have access to a printer, you will be asked to confirm whether you require us to send you a paper form in the post if we need any signed authority.

How to apply

We are in the process of improving our online services and currently do not offer an online facility to claim this exemption. We apologise for any inconvenience.

To apply for the exemption please e-mail revenueservices@northampton.gov.uk; we will then send you a paper application.

Frequently asked questions

Q. My annexe is currently exempt as my dependant mother lives there. What happens when my mother moves out and the annexe is empty?

A. The exemption will end and the annex would be subject to empty property Council Tax charges

Q. I do not believe the annexe should be treated as a separate dwelling to the main house. What should I do?

A. Contact the Valuation Office Agency who can review whether the annexe should be classed as a separate annexe or not.

This is a general guide to Council Tax and is not a substitute for the relevant statutes and regulations.

Date last reviewed: 28/03/2018