§ Mr. RendelTo ask the Chancellor of the Exchequer what working definition of separate property is used by his Department for the purposes of assessing council tax; and whether granny annexes are liable for a separate charge to the house in which they are contained.
§ Mr. Nelson[holding answer 28 February 1994]: The view taken by the Valuation Office agency is that for council tax purposes separate living accommodation does not necessarily mean accommodation which can be sold separately from the main building but rather a unit which has all the necessary facilities to allow it to be used as separate accommodation—for example, living and sleeping space, washing and cooking facilities and WC located within a single area.
Any annexe satisfying this test, whether or not it is a granny annexe, is required to be banded and is liable to a separate charge from the house within which it is self-contained.