§ Mr. SteenTo ask the Secretary of State for the Environment what advice he has given to valuation officers with regard to rating as one unit households which include a granny flat so that children can care for their parents at home.
§ Mr. Robin SquireThe Council Tax (Chargeable Dwellings) Order 1992—SI 1992/549—requires listing officers to treat as a dwelling for the purposes of council tax each self-contained unit constructed or adapted for use as separate living accommodation. Granny flats are therefore treated in the same way as all other domestic property. The council tax bill for one resident will be subject to a 25 per cent. discount. The bill will be further reduced—in some cases to zero—by council tax benefit, depending on the income and circumstances of the resident.