Complicated Case - Student Council Tax

lincroft1710

jennifernil wrote: »

Then we have another living room with door to shared sun room, kitchen, bedroom and bathroom, this "granny flat" was originally used by my Mother, but she died in 2001. Now our daughter has moved into this area, and the kitchen has become mainly a storage area.

This has never been banded as a separate dwelling, must say it never crossed my mind that it might be considered a separate dwelling, we just use it as part of the house now. There is no separate access from outside (not allowed under planning conditions), no direct access to outside at all, no door between the main house and the part my Mum used.

So what defines a separate dwelling?

As has been stated above it does not form a separate dwelling.

If Scottish CT law is the same as English, then if the annexe could have been separately banded, you may have been financially better off while your mother was resident.

Dependent relatives who occupy annexes do not pay CT. Also as your house would have been smaller and now semi detached, its band may have been lowered.