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Council Tax (Home Annexes)

Volume 301: debated on Thursday 27 November 1997

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To ask the Secretary of State for the Environment, Transport and the Regions what financial incentives are available through the local authority council tax system which encourage elderly or young relatives to live in annexes adjoining the main family home. [17709]

An annex which is classed as a separate dwelling for council tax purposes is exempt from council tax if a resident is a dependent relative. A relative is regarded as dependent if they are aged 65 or over, if they have a severe mental impairment, or if they are substantially and permanently disabled. In addition, there are exemptions for dwellings occupied only by those under the age of 18 or only by students.