questionText: 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 planning guidance where an annexe is treated as part of the main dwelling for planning purposes.
answerText: 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...
heading: Building Alterations: Council Tax