Overview

• Local councils are reviewing planning applications, property transactions and conducting site inspections to identify outbuildings that meet the separate-dwelling criteria
• The Valuation Office Agency can assign eligible garden structures their own council tax band if they include an independent entrance, kitchen and bathroom
• Homeowners whose outbuildings are reclassified may receive fresh council tax bills under existing guidance
• Affected owners retain the right to appeal reclassification decisions and can submit evidence such as photographs or floor plans
• Sheds used by dependent relatives may be exempt, and full-time living conversions require planning permission and building-regulations approval