Building Alterations: Council Tax
Commons · Question 14223 · Tabled 29 Jun 2026 · Ministry of Housing, Communities and Local Government · Official record
Answered 20 Jul 2026
Question
Asked by Joshua Reynolds
To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the interaction between planning restrictions on residential annexes and their treatment for council tax purposes; and whether he plans to review p
Answer
Answered by Matthew Pennycook, 20 Jul 2026
The planning and council tax regimes consider different matters when determining how an annexe should be categorised. Whether a separate residential unit is created is a matter for the local planning authority to consider on a case-by-case basis and may d...