Written Question·Ministry of Housing, Communities and Local Government·UIN 14223
Building Alterations: Council Tax
Tabled: 29 June 2026
Answered: 20 July 2026
Question
Mr Joshua Reynolds
Liberal Democrat — Maidenhead
To ask the Secretary of State for Housing, Communities and Local Government, what assessment he has made of the interaction between planning restrictions on residential annexes and their treatment for council tax purposes; and whether he plans to review p
Answer
Matthew PennycookThe planning and council tax regimes consider different matters when determining how an annexe should be categorised. Whether a separate residential unit is created is a matter for the local planning authority to consider on a case-by-case basis and may d...
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