Removal of kitchen from annexe to avoid separate CT charge?

[jacthelad]

My house has a small coach house at the end of the drive which for the past 8 years we have rented out happily. The tenant is now moving out and we are considering not re-letting it and using it as guest accommodation when people come to stay. One of the deciding factors in this is the council tax liability. I understand that as currently configured we would have to pay a separate council tax charge as it is capable of independent occupation. The question I have asked of the VOA is if we were to remove the kitchen (which our guests wouldn't need) is that sufficient for it to be termed as incapable of separate occupation. The answer I have been given is "remove the kitchen and send us some evidence that you have done so and then we'll tell you whether it is sufficient"!! Clearly it makes no sense to remove the kitchen if we are then told it has made no difference to our CT liability and it seems ludicrous that they are unable to answer a straightforward question like this. Does anyone have any similar experience/advice they can offer? TIA

[lgfa92]

My house has a small coach house at the end of the drive which for the past 8 years we have rented out happily. The tenant is now moving out and we are considering not re-letting it and using it as guest accommodation when people come to stay. One of the deciding factors in this is the council tax liability. I understand that as currently configured we would have to pay a separate council tax charge as it is capable of independent occupation. The question I have asked of the VOA is if we were to remove the kitchen (which our guests wouldn't need) is that sufficient for it to be termed as incapable of separate occupation. The answer I have been given is "remove the kitchen and send us some evidence that you have done so and then we'll tell you whether it is sufficient"!! Clearly it makes no sense to remove the kitchen if we are then told it has made no difference to our CT liability and it seems ludicrous that they are unable to answer a straightforward question like this. Does anyone have any similar experience/advice they can offer? TIA

A kitchen is not required for a council tax banding but in most cases the removal of the kitchen will be Ok as far the VOA are concerned. Ultimately the final decision in theirs as to whether or not it is sufficient. The case law is vast and complex, which is why the VOA will not commit until seeing what works have been done on the property.

[ostell]

So you reclassify it a Summer House for the main house.

[lgfa92]

A property cannot be unilaterally 're-classified' to try and avoid council tax. If it falls within the remit of a residential property then it will be regarded as such, regardless of what you try and call it.