Annexes, job related second homes, caravans and boats
In order to apply for an exemption or discount, please visit our Supporting Evidence page to find out what evidence you may need and to make an online application.
If you would like to discuss whether you might be entitled, you should contact the Revenues Team by completing our Contact Us form.
Caravan Pitches and Boat Moorings
When a caravan plot doesn’t have a caravan on it, or a boat mooring doesn’t have a boat occupying it, the plot/mooring can be exempt from Council Tax.
If the plot or mooring will not be used as a main residence in the future, it can be removed from the valuation list.
Unoccupied Caravans and Boats
Since 1 April 2013, the owner of an unoccupied caravan or boat is entitled to a 50% Council Tax discount for that property. To be eligible the caravan or boat in question would have no-one living in it, and would be on a pitch or mooring. Once the caravan or boat is occupied again, the owner or occupier needs to notify the Council to end the discount.
Planning Restrictions on Annexes/Attached Properties
If a dwelling (usually annexe) has a planning restriction which does not allow it to be let out separately from another dwelling in the same grounds, it can be exempt from Council Tax. This exemption can be granted if the property is furnished or unfurnished and will continue as long as nobody is living in the annexe.
Annexe Discount - 50%
An annexe may receive a discount if it is being used as part of the main residence by the residents of the main dwelling, or if it is occupied by a relative of the Council Tax payer in the main residence.
Dependant Relatives in an Annexe
Where a second dwelling in a single property (an annexe for example) is occupied by a dependent relative, that annexe might be exempt from Council Tax.
- To be eligible the person in the annexe would need to be dependent on the occupants of the main house due to their age (if they are at least 65 years old), disability, or drug or alcohol dependence.
Work Related Properties
If you are required to live in a second home because it is a condition of your job, you may be entitled to a 50% discount on the Council Tax bill of the second home. This includes members of HM Services and members of the Clergy. You need to apply for the discount to the Council which serves the area your Second Home is in.
We will take various factors into account in order to determine main residence in each individual case. You will need to provide evidence of the requirement by your employer to live in the property in question.
If you think that this applies to you, please download and complete this application form [PDF] and return it to us. You will need to continue to pay your council tax as per your instalments until a discount or exemption is granted.
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