Granny annexes

Where an annex or similar self contained part of a property is occupied by an elderly or disabled relative of the residents living in the rest of it, then it should not be regarded as a separate dwelling for Council Tax purposes.

If you think you are affected by this please contact the Listing Officer at the Valuation Office

Exemptions

Some dwellings are exempt from Council Tax, including properties occupied only by students or properties which are vacant. The following details show the appropriate classes for exempt properties.

Unoccupied Dwellings

CLASS A: Structural alteration or major repair works or dwellings recently erected - exempt for up to six months after work has been completed.
CLASS B: Owned by a charitable body and empty less than six months.
CLASS C: Unfurnished and empty less than six months.
CLASS D: Left empty by someone who has gone into prison.
CLASS E: Was previously the sole or main residence of a hospital patient or patient in a home.
CLASS F: Awaiting probate or letters of administration to be granted - will also be exempt for up to six months after letters granted while dwelling remains empty.
CLASS G: Occupation is forbidden by law.
CLASS H: Waiting to be occupied by a minister of religion.
CLASS I: Previously the residence of a person who is receiving care somewhere other than a hospital, residential care home, nursing home, mental nursing home or hostel.
CLASS J: Left empty to provide care to another person.
CLASS K: Left empty by student(s) who are resident elsewhere during term-time.
CLASS L: An unoccupied dwelling where a mortgagee is in possession under the mortgage.
CLASS Q: Which is the responsibility of the bankrupt's trustee.
CLASS R: A Dwelling consisting of a pitch or a mooring which is not occupied by a caravan, or as the case may be, a boat.
CLASS T: Unoccupied annex to an occupied dwelling.

Occupied Dwellings

CLASS M: Hall of Residence for accommodation of students.
CLASS N: Occupied by student(s) only.
CLASS O: Armed Forces accommodation.
CLASS P: Dwellings occupied by member(s) of visiting forces.
CLASS S: Occupied only by persons under 18.
CLASS U: Dwelling occupied only by severely mentally impaired person(s)
CLASS V: Main residence of a person with diplomatic privilege or immunity
CLASS W: A dwelling forming part of a single property with another dwelling being the residence of a dependant relative.

If you think your property may be exempt and you would like more information contact us.