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Local Government Act 1948

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This is the original version (as it was originally enacted).

79Post-1918 local authority or housing association flats or maisonettes

(1)Subject to the provisions of this section, the gross value of a post-1918 local authority or housing association dwelling-house, being a flat or maisonette, shall be ascertained by reference to the sum of—

(a)the hypothetical 1938 cost of construction of the building of which the flat or maisonette forms part ; and

(b)the hypothetical 1938 site cost of that building,

and shall be five per cent. of so much of that sum as appears, on a just apportionment, to be properly attributable to the flat or maisonette.

(2)Where the amenities of the surroundings of the said building are not as good as in the case of the majority of the buildings in the locality which consist of or contain post-1918 local authority or housing association dwelling-houses (whether flats or maisonettes or not) comparable to the flats or maisonettes contained in the first-mentioned building, the sum referred to in subsection (1) of this section shall be reduced by such amount as may be just :

Provided that any factor affecting the amenities of the surroundings of the building shall noj: be taken into account under this subsection in so far as it has already affected the hypothetical 1938 cost of construction of the building or the hypothetical 1038 site cost thereof. i

(3)Where the building has been destroyed in part, the hypothetical 1938 cost of the construction thereof shall be ascertained, and the apportionment referred to, in subsection (1) of this section shall be made, as if the destroyed part was still in existence.

(4)Where the state of repair or amenities of the flat or maisonette itself are not as good as those of the majority of comparable post-1918 local authority or housing association dwelling-houses in the locality (whether flats or maisonettes or not), the gross value of the flat or maisonette shall be the amount ascertained under the previous provisions of this section diminished by such amount as may be just:

Provided that the said state of repair, and any other factor affecting the amenities, shall not be taken into account under this subsection in so far as it has already affected the hypothetical 1938 cost of construction of the building or the hypothetical 1938 site cost thereof, or has already been taken into account in making the apportionment referred to in subsection (1) of this section.

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