Class T exemption (unoccupied annexe unable to be let separately)

Record details

Exemption

Class T exemption (unoccupied annexe unable to be let seperately)

Details of exemption

This exemption may be granted where an annexe is empty and cannot be let separately without a breach of planning control under section 171A of the Town and Country Planning Act 1990.

An 'annexe' for the purpose of Class T is defined as a dwelling which forms part of a single property which includes another dwelling.

This exemption can be granted regardless of whether the property is furnished or not, and continues as long as nobody is living in the annexe.

How to apply

We are in the process of improving our online services and currently do not offer an online facility to claim this exemption. We apologise for any inconvenience.

To apply for the exemption please e-mail revenueservices@northampton.gov.uk

 

This is a general guide to Council Tax and is not a substitute for the relevant statutes and regulations.

 

Date last reviewed: 28/03/2018