Callistemon;
“Not over and above normal Council tax rates”
You don’t know the half of it. Some councils, ours in Pembrokeshire for example, are targeting people with only 1 home for this second home tax premium, currently 50% on top of normal Council Tax rates but going up to 100% next year.
We have a garage a path width from the main building, with 2 rooms and a loo above it, up some steps. We use it for hobbies, sewing and playing music, and have a single bed and a sofa bed in it for house guests, but don’t let it out. We recently spent quite a lot to do it up.
Because it has a loo and a separate entrance, the Valuation Office (a branch of HMRC) class it as a separate residence, and the Council take carte blanche to levy the second home premium on it, though we already pay council tax on the garage. Next year the Council tax on those 2rooms will be almost as much as the main building. It has no separate grounds or access of its own and shares services with the house.
We don’t object to paying the standard council tax as a separate building, but think the premium is really unfair.
We have tried the Valuation Office Appeal procedure, appealed to Council and Senedd members, Ministers and committees, and the local council Ombudsman, who just send us round in circles.
People we know converted their attached garage as a granny annexe. The notice that the council tax premium would be charged arrived the same day as her funeral, it was exempt while she lived there.