The Council Tax (Situation and Valuation of Dwellings) (Amendment) Regulations 1994

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Council Tax (Situation and Valuation of Dwellings) Regulations 1992 (“the 1992 Regulations”).

Chapter II of Part I of the Local Government Finance Act 1992 makes provision for the valuation of dwellings for the purpose of compiling and maintaining a valuation list for each billing authority, and makes provision for prescribing the assumptions and principles according to which valuations shall be carried out.

These Regulations amend regulation 3 of the 1992 Regulations, which makes provision as to the situation of a dwelling which is, or is part of, a composite hereditament within the area of more than one billing authority, to make provision for the case where a hereditament is wholly exempt from non-domestic rates (see regulation 3).

These Regulations amend the 1992 Regulations to provide for the case where a valuation is carried out for the purposes of correcting an inaccuracy which arose in the course of, or following, an alteration made to a list to reflect a material reduction in the value of a dwelling. They make provision about the valuation assumptions to be made with respect to the locality of the dwelling and its size, layout and character (see regulation 4(b)).

These Regulations amend the 1992 Regulations to make provision for cases where a valuation is carried out for the purposes of alterations other than alterations to reflect a material reduction i ffin the value of a dwelling or to correct inaccuracies which arose in the course of, or following, such alterations. They make provision about the valuation assumptions to be made with respect to the locality of a dwelling and its size, layout and character (see regulation 4(d)).