The Council Tax (Discount Disregards and Exempt Dwellings) (Amendment) Order 1995
Class T: an unoccupied dwelling which —
(a) forms part of a single property which includes another dwelling; and
(b) may not be let separately from that other dwelling without a breach of planning control within the meaning of section 171A of the Town and County Planning Act 1990.
Any premises that are:
Unoccupied and
Form part of single property which includes another dwelling and
Unable to be let separately due to planning restrictions
The exemptions apply to annexes which although separately liable for Council Tax are unable to be let or sold separately due to restrictions placed on the premises by S171A of the Town and Country Planning Act 1990
The exemption does not apply where there is no restriction on the letting of the property.
The Council will require a claim in writing to be submitted together with details of the property and restrictions placed on it.
