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

Valuation of dwellings: general

4.  In regulation 6–

(a) in sub-paragraph (d) of paragraph (2), for “paragraph (3)” there shall be substituted “paragraph (3) or (3A)”;

(b) after paragraph (3), there shall be inserted the following paragraph–

“(3A) In the case of a valuation carried out for the purposes of an alteration to correct an inaccuracy in a list which arose–

(a) in the course of making a previous alteration which resulted from a material reduction in the value of the dwelling, or

(b) since the date of such an alteration by reason of an alteration which was the next alteration to be made and was neither the result of a material reduction in the value of the dwelling nor the occurrence of any of the events described in paragraph (5B) below,

it shall be assumed that the physical state of the locality of the dwelling, and the size, layout and character of the dwelling are the same as on the dates which were applicable in respect of the previous alteration in accordance with paragraph (3) above.”;

(c) in paragraph (5), there shall be deleted the definition of “relevant date”;

(d) after paragraph (5), there shall be inserted the following paragraphs–

“(5A) In paragraph (2), “relevant date” means–

(a) in the case of a valuation carried out for the purposes of an alteration to correct an inaccuracy in the valuation list on the day it was compiled, 1st April 1993;

(b) in the case of a valuation carried out for the purposes of an alteration of the valuation list resulting from the occurrence of one or more of the events described in paragraph (5B) below, the day the alteration would have effect;

(c) in the case of a valuation carried out for the purposes of an alteration to correct an inaccuracy in a list which arose–

(i) in the course of making a previous alteration which resulted from the occurrence of one or more of the events described in paragraph (5B) below, or

(ii) since the date of such an alteration by reason of an alteration which was the next alteration to be made and was neither the result of a material reduction in the value of the dwelling nor the occurrence of any of the events described in paragraph (5B) below,

the day applicable in respect of the previous alteration in accordance with sub-paragraph (b) above;

(d) in the case of a valuation carried out for the purposes of an alteration to correct an inaccuracy in a list (other than a valuation to which one of the foregoing provisions of this paragraph applies), 1st April 1993;

(e) in any other case, the day on which the valuation is made.

(5B) The events referred to in paragraphs (3A) and (5A) are that–

(a) there has been a material increase in the value of the dwelling and a relevant transaction has been subsequently carried out in relation to the whole or any part of it; or

(b) the dwelling has become or ceased to be a composite hereditament for the purposes of Part III of the 1988 Act; or

(c) in the case of a dwelling which continues to be a composite hereditament, there has been an increase or reduction in its domestic use; or

(d) the dwelling has come into existence.”(1).

(1)

Seethe definitions of “material increase” and “relevant transaction” in section 24(10) of the Act.