Practice note 1: England only: definition of dwelling and basis of valuation for Council Tax
1. Introduction
The Local Government Finance Act (LGFA) 1992 requires the Commissioners of Inland Revenue (now HMRC) to carry out valuations of dwellings in England and Wales for the purposes of compiling and maintaining valuation lists (sections 20-23), and specifies bands within which dwellings are to be placed (Section 5). The Act also requires that a similar valuation exercise be carried out in Scotland by the Scottish Assessors, acting under the direction of the Commissioners.
The Council Tax (Situation and Valuation of Dwellings) Regulations 1992 as amended by The Council Tax (Situation and Valuation of Dwellings) (Amendment) Order 1994 (hereinafter referred to as “the regulations”) contain, inter alia, the basis of valuation to be adopted when banding for Council Tax purposes.