Council Tax Class T Exemption

robbo223

Hi folks.  A very specific question for the forum.  Unoccupied annexes that cannot be let due to a planning restriction are exempt from Council Tax (a Class T exemption).   One key planning reason for this is an Agricultural Occupancy restriction.  It says here - https://www.gov.uk/guidance/council-tax-manual/council-tax-practice-notes (buried in the text) that "Agricultural occupancy restriction: If the restriction was attached to a property on or before 1 April 1991, or imposed on anew dwelling during the life of a list any reduction in value caused by its existence should be reflected. Imposition or removal of planning restrictions to existing dwellings should be ignored as these are non-physical factors, unless associated with changes to the curtilage."

So my question is - if the restriction is lifted do you lose the Class T exemption in the light of the above?  Does anyone know for sure - please, no guesses!  Thanks!

lincroft1710

You are quoting from the VOA CT manual which deals solely for valuation for CT banding, it has nothing to do with Class T exemption.

CIS

robbo223 said:

Hi folks.  A very specific question for the forum.  Unoccupied annexes that cannot be let due to a planning restriction are exempt from Council Tax (a Class T exemption).   One key planning reason for this is an Agricultural Occupancy restriction.  It says here - https://www.gov.uk/guidance/council-tax-manual/council-tax-practice-notes (buried in the text) that "Agricultural occupancy restriction: If the restriction was attached to a property on or before 1 April 1991, or imposed on anew dwelling during the life of a list any reduction in value caused by its existence should be reflected. Imposition or removal of planning restrictions to existing dwellings should be ignored as these are non-physical factors, unless associated with changes to the curtilage."

So my question is - if the restriction is lifted do you lose the Class T exemption in the light of the above?  Does anyone know for sure - please, no guesses!  Thanks!

The Class T exemption is nothing to do with the VOA side. The Class T is:

an unoccupied dwelling which--      
(a) forms part of a single property which includes another dwelling; and  
(b) may not be let separately from that other dwelling without a breach of planning control within the meaning of section 171A of the Town and County Planning Act 1990;