Class W - Annexes for Dependent Relatives
This exemption relates to 'granny' annexes, where the annexe forms part of another property usually the 'main house'. To qualify for this exemption the annexe must be the home of a 'dependent relative' of a resident of the 'main house'. For the purpose of this exemption a dependent relative is a person who is:
- aged 65 or more, or
- severely mentally impaired, or
- substantially and permanently disabled.
To apply for this exemption please contact Revenue Services so that we may arrange a visit.
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