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Council Tax: Exemptions

Asked by Mr Lee DillonLiberal DemocratMinistry of Housing, Communities and Local GovernmentTabled Answered 8 September 2026UIN 26372

The question

To ask the Secretary of State for Housing, Communities and Local Government, whether she has considered reviewing the council tax premium exemptions as they apply to occupied annexes attached to unoccupied main dwellings.

Answered by Ministry of Housing, Communities and Local Government

This government has introduced a range of exceptions from council tax premiums to reflect individual circumstances. This includes an exception for annexes which are being occupied by a person as part of their sole or main residence. This does not make a distinction between whether the resident primarily occupies the larger or smaller dwelling. The government has no plans to amend this exception.

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