50 per cent discount applies on an annexe that is occupied by a relative of the council tax payer of the main property, or where the annexe is being used as part of the main property.

A 50 per cent charge applies to dwellings consisting of a pitch occupied by a caravan or mooring occupied by a boat.

Where the liable person is also liable for Council Tax for another dwelling provided to them or their spouse by reason of their employment (i.e. tied accommodation), a 50 per cent charge applies.