Council Tax Manual - Practice Note 5 - Disaggregation of Dwellings - Appendix 2

Practice Note 5 : Appendix 2 – Disaggregation of dwellings

Example 1

The only access is through the main property front door and off the hall. The annexe should be separately banded.

Example 2

The only access to this annexe is from a living room of the main house. When the only access is from a habitable room (eg. living room, bedroom etc.) then the annexe cannot be separately banded.

Example 3

Although this is similar to the previous example there is an additional door from outside and consequently this annexe should be separately banded.

Example 4

Although the only access to this annexe is via the hall, stairs and landing of the main dwelling, the annexe should be separately banded. This annexe could be located on any floor, the decision would be the same.

Example 5

This self contained dwelling is physically separate from the main dwelling however its planning consent determined that it is ancillary to the main dwelling and cannot be sold separately from it. Despite this sales restriction it should be separately banded.