Unoccupied annexe to an occupied dwelling

This exemption was introduced from 1 April 1995. It will often apply to unoccupied dwellings of the sort commonly referred to as ‘granny annexes’ but it may also extend to other types of dwellings, such as agricultural properties.

The class relates to dwellings, which form part of premises, which include another dwelling and where the unoccupied dwelling may not be let separately from the other dwelling without a breach of planning control within the meaning of Section 171A Town and Country Planning Act 1990. The exemption may apply whether the annexe is furnished or not.

A dwelling exempt under this class remains exempt even if the other dwelling becomes unoccupied.

How do I apply?

Apply for a council tax exemption

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