COUNCIL TAX
EXEMPTIONS

 


 
 
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Class W council tax exemptions are concerned with annexes or self contained parts of a property which are occupied by dependant relatives of the occupants of the main property. These self contained units or annexes are often referred to as "granny flats". To be eligible for a class w council tax exemption the self contained unit ("granny flat") must be part of a larger property which includes another dwelling, and the self contained unit must be the sole or main residence of a person who is a dependant relative of a person living in the other dwelling. The exemption concerns self contained units or annexes that are part of another property which is often referred to as the main house, and the resident of the self contained unit must be a dependant relative of the occupant of the main house. The self contained unit or annexe must be the sole or main residence of the dependant relative. For the purposes of the class w exemption, the dependant relative must be either aged 65 years or older, or be severely mentally impaired or be substantially and permanently disabled.  Class w exemptions came into effect on 1 April 1997 and there is an extensive list of categories of relatives for the purposes of the dependant relative exemption. The Criteria for eligibility for the exemption are given in The Council Tax (Chargeable Dwellings, Exempt Dwellings & Discount Disregards) Amendment Order 1997 SI 656. In 2011 there were 7,300 Class W council tax exemptions in England, which is 0.9 % of the total number. People who think they may qualify can consult their local council tax office.

 

 

 



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