Class W

The Council Tax (Exempt Dwellings and Discount Disregards) (Amendment) Order 1998

Annexes which are occupied by dependant relatives

For the purposes of class W :

• a dwelling which forms part of a single property including at least one other dwelling and which is the sole or main residence of a dependant relative of a person who is a resident in that other dwelling or as the case may be one of those other dwellings;

For the purpose a dependant relative is:

• aged 65 or more or

• severely mentally impaired or

• substantially and permanently disabled whether by injury illness or congenital deformity or otherwise

Changes to Class W from 1st April 1998

Relative to be defined as :

• if he is the spouse/civil partner  of that person

• he is the persons parent, child, grandparent, grandchild, brother sister, uncle or aunt, great grandparent, great grandchild, great uncle, great aunt, great nephew or great niece or

• he is that persons great great grandparent, great great grandchild, great great uncle, great great aunt, great great nephew or great great niece and

i) relationship by marriage shall be treated as a relationship by blood

ii) relationship between a man & woman living together as husband and wife shall be treated as a relationship by marriage and

iii) the stepchild of a person shall be treated as his child