Council Tax - Annexe

mcandy_2

Hi All,  we purchased a house with an annexe in July 2019, the house had the annexe completed in 2006 all building regs completed, we recently have received telephone calls from the local council looking to visit the house to look at the annexe for Council Tax purposes, Contact has only been from Mobile phones, no letters or emails, is it a scam?, if not, can they revalue after 10+ years? if so on what grounds? are we liable for any previous payments?  should we have been made aware of the possibility prior to purchase?  Any Advice most welcome, Thanks 

lincroft1710

Although you may have had a communication from the council, it will be the Valuation Office Agency (part of HMRC) who will actually decide if the annex is self contained and thus is a dwelling in its own right and liable for its own CT band. It doesn't matter how long ago it was built, there is no time limit in which it has to be banded.


There are 2 separate pieces of legislation which enable an annex to be separately banded, the one under which the vast majority of annexes fall does not lead to the banding being backdated.


Who should have made you aware of the possibility of the annex having its own CT band? Many conveyancing solicitors are not knowledgeable about CT legislation.  

mcandy_2

Thanks, I thought this would have been clear under the building regs & planning, can you point us in the direction of the 2 pieces of legislation please for reference, I appreciate what you say on conveying solicitors..., thanks for the reply. 

lincroft1710

Building Regs and Planning Permission are themselves completely separate from one another and are both unconnected to CT.

The legislation is The Council Tax (Chargeable Dwellings) Order 1992 SI No. 549 and Section 115(1) of the General Rate Act 1967. Although repealed with effect from 1 April 1990, the GRA 1967 is still referred to in current CT legislation.   


https://www.gov.uk/guidance/council-tax-manual/council-tax-practice-notes Practice Note 5 gives a full explanation about annexes