How does the self build exemption work (for extensions and residential annexes)? People who extend their own homes or erect residential annexes within the grounds of their own homes are exempt from the levy, provided that they meet the criteria laid down in regulations 42A and 42B (inserted by the 2014 Regulations). Regulation 67(1A) sets out that requirements for Commencement Notices do not apply to exemptions for residential extensions. the main dwelling must be the self builder’s p
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