Annex Council Tax

KittyMac

We have two bedroom property in 3 acres that is band d council tax (based upon 1991 value I believe) we have had a four-bay garage built with two ensuite rooms above. The council has been super quick to contact us and ask for Band A to be paid in addition to our Band D. Apparently if we have no furniture in the bedrooms then a 100 percent reduction can be sought or if a family member is living in one of the rooms a 50% reduction can be sought. Can anyone shed any light on why we get to pay two lots of council tax for one dwelling? The annex is for guest accommodation and for one 23 year old son who we would rather was out there in own space than in the second bedroom in the house. The plans for the garage/annex were passed with a restriction that it can only ever be used as part of the main dwelling so I dont understand how another department in the same council now want to treat it as a separate dwelling as it clearly states on their website 'one dwelling one council tax bill'
Any one else been in same boat?

lincroft1710

The technical term is "disaggregation", there are 2 dwellings at one property. If the annex has room for living and sleeping, facilities for preparation of food and washing and a WC, it is a dwelling in its own right for CT purposes and will have its own band.

The above is well established in case law as well as CT legislation.

Planning and CT legislation are not inter dependent, so what is "right" for one does not have to be "right" for the other. This principle is not exclusive to these 2 legislations.

CIS

An annexe for council tax purposes must be meet specific criteria - the primary being that of being a dwelling by virtue of the Chargeable Dwellings Order 1992. This, in simplified terms, covers self-contained units within another property. If this is the case then an annexe discount/exemption can apply in specific circumstance (such as residence or the imposition of a planning restriction).

As lincroft has pointed out, the different legislation comes to different results as they are written for different purposes. It's not an uncommon situation by a long way.

Ms_Chocaholic

lincroft1710 wrote: »

The technical term is "disaggregation", there are 2 dwellings at one property. If the annex has room for living and sleeping, facilities for preparation of food and washing and a WC, it is a dwelling in its own right for CT purposes and will have its own band.

The above is well established in case law as well as CT legislation.

Planning and CT legislation are not inter dependent, so what is "right" for one does not have to be "right" for the other. This principle is not exclusive to these 2 legislations.

We're not sure from the OP's post that it has everything you state in para 1, OP has just stated in initial post that they are en suite rooms only and has not mentioned facilities for prep of food and washing. Might this make a difference if this is the case.

CIS

Ms_Chocaholic wrote: »

We're not sure from the OP's post that it has everything you state in para 1, OP has just stated in initial post that they are en suite rooms only and has not mentioned facilities for prep of food and washing. Might this make a difference if this is the case.

'Self contained units' don't in real terms have to actually be entirely self-contained, the legislation is loose enough to ensure that few properties escape. The VOA are certainly happy that it meets the criteria to be regarded as a dwelling.

lincroft1710

Ms_Chocaholic wrote: »

We're not sure from the OP's post that it has everything you state in para 1, OP has just stated in initial post that they are en suite rooms only and has not mentioned facilities for prep of food and washing. Might this make a difference if this is the case.

If there is an ensuite then there are facilities for washing. It has been known for an annex to be banded with just a microwave for food preparation. If the VOA banded the annex without inspection, there is a possibility that some facility(ies) may not exist.

However if a person occupies an annex which does not have all the required facilities, but nevertheless that person does not use any facility in the main dwelling, then that annex can also be separately banded.

If the OP (or any CT payer) believes an annex does not meet the requirements for a separately banded dwelling, they should discuss the matter with the VOA. If they are not satisfied by the VOA's answer, they can make a proposal to merge the annex with the main dwelling. Such proposals are not limited by the "6 month rule".

It should be borne in mind that if an annex is merged with the main dwelling, the main dwelling's band can be increased.