It depends on the size.
< 15m^2 AND no sleeping accomodation = exempt
15-30m^2 AND no sleeping accomodation AND (>1m from boundary OR non
combustible construction) = exempt
EXEMPT BUILDINGS AND WORK
Small detached buildings
1. A detached single storey building, having a floor area which
does not exceed 30m2, which contains no sleeping accommodation and is
a building -
(a) no point of which is less than one metre from the boundary of its
(b) which is constructed substantially of non-combustible material.
2. A detached building designed and intended to shelter people
from the effects of nuclear, chemical or conventional weapons, and not
used for any other purpose, if -
(a) its floor area does not exceed 30m2; and
(b) the excavation for the building is no closer to any exposed part
of another building or structure than a distance equal to the depth of
the excavation plus one metre.
3. A detached building, having a floor area which does not exceed
15m2, which contains no sleeping accommodation.
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