Class T - Unoccupied Self-Contained Annexes
This exemption relates to unoccupied 'granny' annexes, where the annexe forms part of another property, usually the 'main house'. The annexe need not be physically joined to the main property, but must be on the same site. To qualify for this exemption the annexe should not be able to be let separately from the rest of the property, without contravening planning permission.
To apply for this exemption please contact Revenue Services so that we may arrange to visit the property.
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