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Some properties, occupied by one household might appear to be single properties, however they are allocated more than one council tax band. This is because they are made up of more than one self-contained unit and each self-contained unit must have a separate council tax band. For example, a house with an adjoining self-contained annexe to accommodate an elderly relative would have a band allocated to the main house and a separate band for the annexe.
Even if a unit shares some facilities and cannot be sold on its own, this doesn’t prevent it from being classed as self contained. If a unit is constructed or adapted for use as separate living accommodation, then it will be given a separate council tax band, regardless of how it is used.
We’ve put together a fact sheet on the council tax banding of self-contained units (pdf file 112kb) to help you understand the implications for council tax banding of self contained units, such as annexes.
You can also view frequently asked questions about this topic.
The rules on the banding self-contained units only apply to buildings; caravans and boats are excluded.
Different rules also apply when a number of different households live in the same building e.g. a house split into flats.
If you have a specific query which hasn’t been answered here, please contact your local Valuation Office and speak to dedicated staff who can explain how your council tax band has been allocated.
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