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Class T council tax exemptions are concerned with unoccupied dwellings that are within another property or in the grounds of another property, and which cannot be let separately due to planning restrictions. For example a dwelling which is a self contained annexe of another dwelling (e.g. a granny flat). To qualify for a class T council tax exemption the dwelling must be unoccupied and be unable to be let separately from the main dwelling without breaching planning controls. In other words the dwelling forms part of another property which is usually regarded as the main house. Although the dwelling does not need to be physically connected to the main house, it has to be on the same site, and cannot be let separately from the main house without contravening planning controls. (Within the meaning of Section 171A the Town and Country Planning Act 1990.) The exemption may apply regardless of whether the dwelling is furnished or unfurnished, and can apply even if the other property becomes unoccupied. The Class T exemption came into effect from 1 April 1995 and it is not applicable in cases where there is no restriction on the letting of a dwelling. In 2011 there were 5,100 Class T council tax exemptions in England, which represents 0.6% of the total number. People who want to apply for an empty granny flat exemption can apply to their local authority council tax department.



Council Tax Benefits Charges Rates Bands Exemptions
Copyright (2007)