For annexes used by the owner or tenant of the main building or occupied by a member of the owner's family there is a Council Tax discount of 50%.
The discount will apply where the annexe has been separately banded and is classed as a separate dwelling. The Council Tax payer will know if the property has been classed as a separate dwelling because they will have a separate Council Tax bill for it.
The new discount applies if the annexe is used by the resident of the main building or if it is occupied by a family member. Where a non-family member occupies an annexe, the discount will not apply.