Hillingdon Council Tax Discounts: Empty Property, Annexe, and Second Adult Rebate

Empty Property Discount

Hillingdon does not grant a council tax discount for an unoccupied, substantially unfurnished home or for a home undergoing major repair or structural alteration.

Hillingdon charges a long-term empty premium on top of the standard rate once a home has been empty and unfurnished for two years: 100% at two years, 200% at five years, and 300% at ten years or more.

Certain empty properties are exempt from council tax, including a home left empty after its owner moves into a care home and a home while probate or letters of administration are pending and for up to six months after they are granted. A home undergoing major repair is not exempt from council tax, though Hillingdon lists a 12-month exception from the long-term empty premium.

Apply through Hillingdon Council's council tax team with proof the property is empty — utility disconnection notices, photographs, or estate agent correspondence confirming the property is unoccupied.

Annexe Discount

If your property has a self-contained annexe — a granny flat, converted garage, or separate wing with its own entrance — it may be listed as a separate council tax dwelling by the Valuation Office Agency. When it is, the annexe gets its own council tax band and its own bill.

Annexes occupied by a relative of the person living in the main property can qualify for a 50% council tax discount under the annexe discount provisions. The relative doesn't need to be elderly or disabled — the discount applies to any family member.

If everyone occupying the annexe meets the conditions for severe mental impairment, it may be entirely exempt (Class U exemption). An unoccupied annexe that forms part of a single property with the main dwelling may qualify for a complete exemption (Class T).

The key question is whether the VOA has banded the annexe separately. If it hasn't — if the annexe is part of the same council tax band as the main house — these discounts don't apply because there's only one bill. You can ask the VOA to review the banding if you believe the annexe should be listed separately, though this is a free process directly with the VOA, not through Hillingdon Council.

Second Adult Rebate

The second adult rebate is a reduction available when you share your home with another adult who is on a low income, but you yourself wouldn't qualify for Council Tax Reduction because your own income or savings are too high.

The rebate is calculated based on the second adult's circumstances, not yours. If the second adult receives Income Support, income-based JSA, income-related ESA, or Pension Credit, the rebate is 25% of your council tax bill. If their gross income is below a set threshold (reviewed annually), the rebate is 15%. A slightly higher income gives a 7.5% rebate.

The alternative maximum Council Tax Reduction (often called a second adult rebate) is available under the pension-age scheme. Hillingdon compares it with the standard pension-age calculation and awards whichever gives the higher reduction; the two are not added together. Working-age residents are assessed under Hillingdon's local income-banded CTR scheme.

How These Interact With CTR

These discounts and the local Council Tax Reduction scheme can overlap. Statutory discounts and exemptions are applied to the gross council tax first, then CTR is calculated on the reduced amount.

If you live in an annexe and your income qualifies you for Hillingdon's working-age CTR, apply for both the annexe discount and CTR separately. The step-by-step CTR guide covers the income bands, the £6,000 capital limit, and the full application process.

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