Annexe class T council tax exemption
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Hello, I am new here and had a doubt regarding class T exemption on our Annexe.
We bought our house with an annexe that shares a wall with the house at the end of last year. We got a class T exemption on the council tax as we are not allowed to let it out as per planning permission and it was unoccupied. We have just finished renovation of the annexe and have made the bathroom bigger by removing its kitchen, the outside door has been removed and have opened a door in to the annexe from the living room of the main house. We are using it as a playroom for the children.
We have just received a "review of exemption for an unoccupied dwelling which cannot be let out separately". It is a form where I have to tick "YES" if I wish to continue claiming based on the criteria:
1) The dwelling must be unoccupied, and
2) It forms part of a single property which includes another dwelling, and
3) It cannot be let separately from that other dwelling without a breach of planning control.
What I am not sure about is if the annexe is still considered unoccupied. I guess not as we are using it, but we don't have anyone else living there like a lodger. I could tick "NO, I don't want to claim the exemption", but wouldn't want to be taxed for a whole another dwelling which is essentially another room in our house now.
How do we proceed now? Could someone with experiance please advice? Many thanks in advance.
We bought our house with an annexe that shares a wall with the house at the end of last year. We got a class T exemption on the council tax as we are not allowed to let it out as per planning permission and it was unoccupied. We have just finished renovation of the annexe and have made the bathroom bigger by removing its kitchen, the outside door has been removed and have opened a door in to the annexe from the living room of the main house. We are using it as a playroom for the children.
We have just received a "review of exemption for an unoccupied dwelling which cannot be let out separately". It is a form where I have to tick "YES" if I wish to continue claiming based on the criteria:
1) The dwelling must be unoccupied, and
2) It forms part of a single property which includes another dwelling, and
3) It cannot be let separately from that other dwelling without a breach of planning control.
What I am not sure about is if the annexe is still considered unoccupied. I guess not as we are using it, but we don't have anyone else living there like a lodger. I could tick "NO, I don't want to claim the exemption", but wouldn't want to be taxed for a whole another dwelling which is essentially another room in our house now.
How do we proceed now? Could someone with experiance please advice? Many thanks in advance.
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Comments
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Is it still an annexe?
From your description you now have an extra room (the playroom) and bathroom in your own house?0 -
the exemption applies because you have 2 council tax bandings, one for the house and one for the annex
since your argument is you no longer have an annex, the process is you apply to have the separate banding removed on the basis the annex no longer exists as a separate dwelling capable of being lived in.
It is, you say, now simply an extra room inside your own house, meaning the annex has ceased to exist, and so its banding should also cease to exist, at which point the need to apply for an exemption from the tax on the annex becomes unnecessary.
see here:
https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed#council-tax-bands-and-annexes
particularly this bit:
"If you've removed a separate area of living accommodation by making physical changes to your house, flat or other domestic property, you should contact the VOA. The VOA will only be able to remove a Council Tax band if the area or annexe has been sufficiently altered so that it could no longer be lived in separately."0 -
Hello, I am new here and had a doubt regarding class T exemption on our Annexe.
We bought our house with an annexe that shares a wall with the house at the end of last year. We got a class T exemption on the council tax as we are not allowed to let it out as per planning permission and it was unoccupied. We have just finished renovation of the annexe and have made the bathroom bigger by removing its kitchen, the outside door has been removed and have opened a door in to the annexe from the living room of the main house. We are using it as a playroom for the children.
We have just received a "review of exemption for an unoccupied dwelling which cannot be let out separately". It is a form where I have to tick "YES" if I wish to continue claiming based on the criteria:
1) The dwelling must be unoccupied, and
2) It forms part of a single property which includes another dwelling, and
3) It cannot be let separately from that other dwelling without a breach of planning control.
What I am not sure about is if the annexe is still considered unoccupied. I guess not as we are using it, but we don't have anyone else living there like a lodger. I could tick "NO, I don't want to claim the exemption", but wouldn't want to be taxed for a whole another dwelling which is essentially another room in our house now.
How do we proceed now? Could someone with experiance please advice? Many thanks in advance.
For a Class T exemption the property has to be unoccupied, that is a property in which no-one lives. If you're using it as part of the main home then I would say you'd be hard pressed under council tax legislation to argue that it's not occupied.
Based on what you have said, in my opinion, the Class T would not apply and instead the 50% reduction under the Council Tax (Reductions for Annexes) (England) Regulations 2013 would apply as it's being used as part of the 'sole or main residence' of the occupier of the main property.
The definition of an annexe for council tax purposes has nothing to do with occupation, it a specific definition related to the property as considered for council tax banding purposes.Is it still an annexe?
From your description you now have an extra room (the playroom) and bathroom in your own house?
Possibly worth asking the VOA however as to whether or not it is still to be regarded as a separate property for council tax purposes.I no longer work in Council Tax Recovery but instead work as a specialist Council Tax paralegal assisting landlords and Council Tax payers with council tax disputes and valuation tribunals. My views are my own reading of the law and you should always check with the local authority in question.0 -
It definitely sounds as if you no longer have an annex. Bear in mind if the annex is merged back into the main house, the band of the main house may be increased.If you are querying your Council Tax band would you please state whether you are in England, Scotland or Wales0
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Thank you everyone. I will look into contacting VOA to remove the banding for the annexe.0
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