Exemptions for residential annexes and extensions
Disqualifying events
A residential annex ceases to qualify for an exemption if any of the following disqualifying events occur within three years of completion:
- the main house is used for any purpose other than as a single dwelling
- the annex is let
- either the main residence, or the annex, is sold separately from the other
Completion for the purposes of this exemption is defined as the issuing of a compliance certificate for the annex under either Regulation 17 of the Building Regulations 2010 or Section 51 of the Building Act 1984.
What happens if a disqualifying event occurs?
If there is a disqualifying event you must notify the council in writing within 14 days. The exemption will be withdrawn and you will become liable for the levy charge specified by the council that would have been payable at the time when the exemption was first claimed (or the amount of relief granted, if lower).
Rights of appeal
You may appeal to the Valuation Office Agency (VOA) if you are aggrieved by the decsion of the council not to grant an exemption for a residential annex on the grounds (Reg 116A) that the council has incorrectly determined that the developmen tis not wholly within the curtilage of the main dwelling.
Any appeal must be made within 28 days, beginning with the date of the decision of the council on the relief claim. The appeal will lapse if development commences before you have been told of the outcome of the appeal.