Council Tax: Exemptions

(asked on 1st September 2026) - View Source

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, whether she has considered reviewing the council tax premium exemptions as they apply to occupied annexes attached to unoccupied main dwellings.


Answered by
Jim McMahon Portrait
Jim McMahon
Parliamentary Under-Secretary (Housing, Communities and Local Government)
This question was answered on 8th September 2026

This government has introduced a range of exceptions from council tax premiums to reflect individual circumstances. This includes an exception for annexes which are being occupied by a person as part of their sole or main residence. This does not make a distinction between whether the resident primarily occupies the larger or smaller dwelling. The government has no plans to amend this exception.

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