Class T exemption – An unoccupied annexe subject to a planning restriction.
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.
The exemption applies to annexes which although separately banded 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.