Annexes
The banding of self-contained annexes is separate to the banding of the main property. Depending on the circumstances there may be a discount or exemption due.
Occupied Annexes
Discount: From 1 April 2014, annexes occupied as part of the main home or lived in by a relative can receive a 50% discount. Further information can be found on our Occupied Annexe Application Form (PDF, 583 KB).
Exemption: if a relative occupies the annexe who meets the below criteria, then an exemption may applicable:
- they are aged 65 or over,
- they are considered (by a doctor) to be severely mentally impaired, or
- substantially and permanently disabled.
Further information can be found on our Annexe Exemption Application form (PDF, 1 MB).
Please return all completed applications by email: revs@boston.gov.uk or by post.
Unoccupied Annexes
If your annexe is unoccupied and has a planning condition preventing independent use from the main property, then you may qualify for exempt Class T (unoccupied annexe). Please contact us at revs@boston.gov.uk to provide details and your planning reference.
Change in Circumstances
If you qualify for a Council Tax discount you must tell us within 21 days if there is a change that might affect it. We can impose a £70 penalty if you do not tell us about a change. Keep us informed of changes on revs@boston.gov.uk or by calling 01205 314200.