Exemptions for residential annexes and extensions

If you intend to erect an annex within the grounds of your own home you will be exempt from the levy, provided that it meets the following criteria and a claim form is submitted:

• the main dwelling must be your principal residence, and you must have a material interest in it (as defined in Regulation 4(2))
• the residential annex is exempt from the levy if it is built within the curtilage of the principal residence and comprises one new dwelling

There is no requirement for the occupier of the annex to be related to the owner of the main dwelling, or to commit to staying there for a specified period. But letting the residential annex, or selling it separately from the main dwelling, within the 3-year claw-back period which commences from the date of the compliance certificate relating to the residential annex, will result in the exemption being withdrawn.

What evidence is required?

The applicant must submit a claim for the exemption to the council before development commences. The claim must be submitted on the Self build annexe claim form. Upon receipt of a valid application, the council will write to you and notify you of the amount of exemption that is granted, as soon as practicable.

The applicant for a residential annex exemption must submit a commencement notice to the authority before starting work on site. Failure to submit a commencement notice on time will result in a surcharge.

The chargeable amount (the levy that would have been payable if the exemption had not been granted) will be registered as a ‘local land charge’ on the property for three years following the date of the compliance certificate relating to the annex.