Residential annex and self-build exemption appeals

An appeal can be made directly to the Valuation Office Agency if a liable person(s) considers that we have incorrectly determined that an annex is not wholly within the curtilage of the main dwelling. Such an appeal must be made within 28 days of our decision on the claim for exemption. An appeal cannot be made if development has commenced.

An appeal can be made directly to the Valuation Office Agency if a liable person(s) considers that we have incorrectly determined the value of the exemption allowed for self-build housing. Such an appeal must be made within 28 days of tour decision on the claim for exemption. An appeal cannot be made if development has commenced.