What is an Annexe?
For Council Tax purposes, if residential premises contain more than one unit of self-contained accommodation, the main house and each self-contained unit (or annexe) will have its own Council Tax band which is determined by the Valuation Office Agency.
A self-contained unit
• Is generally a building or part of a building which has been constructed or adapted for use as separate living accommodation.
• Will include a kitchen area, a bath/shower-room, WC, living/sleeping space.
• May share common services and entrance with the main house.
When can an annexe be deleted from the list, or merged with the main house?
This question is best addressed to the Valuation Office Agency as each case is considered on an individual basis.
However, in general significant alterations would have to be made to the annexe to render it incapable of being used as separate living accommodation. The removal of a cooker point or kitchen sink, for example, would not be considered a sufficient alteration, as these could quite easily be reinstated.
The Valuation Office Agency may be contacted by telephone on 01730 726100 or in writing at The Square, Basing View, Basingstoke, Hants RG21 4EB. Alternatively please visit their website www.voa.gov.uk where further information is available about Council Tax valuations and the banding of self-contained units.
Will there be a Council Tax charge for the annexe at my property?
The usual Council Tax charges will apply as for any property. However, there are situations where an exemption from the charge may be applied.
An occupied annexe:
An annexe can be exempt from the Council Tax charge if it is occupied as the main residence of a dependent relative of a person who lives in the main dwelling. In this instance a ‘dependent relative’ is
• A person aged 65 years or more
• A person who is severely mentally impaired or
• A person who is substantially and permanently disabled
Evidence of age and/or disability will be required in support of any application for this exemption. The application form can be downloaded here, or either email: revenues@easthants.gov.uk or by phone: 01730 234400.
An unoccupied annexe:
An annexe can also be exempt from the Council Tax charge if it is unoccupied but may not be sold or let separately from the main dwelling without a breach of planning control. This exemption can be applied irrespective of whether or not the annexe is furnished.
Evidence of the planning restriction will be required before the exemption can be considered.