Local Government Act 1974

21 Valuation lists not to be altered on account of minor structural alterations to dwellings

(1) In the case of a hereditament which is a dwelling-house or a mixed hereditament within the meaning of section 48 of the principal Act, no proposal may be made under section 69 of that Act for an increase in the gross value ascribed to the hereditament in the valuation list by reason of the making of structural alterations on or after 1st April 1974—

(a) if and so far as the alterations are necessary for the purpose of installing a system for providing heating in two or more rooms in the hereditament, or

(b) if the proposal would be for an increase not exceeding such an amount as the Secretary of State may by order specify,

and, accordingly, references in the following provisions of this section to structural alterations do not include alterations falling within paragraph (a) above.

(2) If, by reason of the making of structural alterations on or after 1st April 1974, a proposal is made for an increase in the gross value of any such hereditament as is referred to in subsection (1) above, but—

(a) an agreement is reached under section 72(1) of the principal Act on the alteration of the valuation list which, apart from this section, would be appropriate to take account of the alterations, and

(b) the alteration so agreed would represent an increase in the gross value of such an amount that, by virtue of subsection (1)(b) above, no proposal for an increase of that amount could have been made,

then, notwithstanding the said section 72(1), no alteration shall be made to the gross value ascribed to the hereditament in the valuation list.

(3) If, by reason of the making of structural alterations on or after 1st April 1974, a proposal is made for an increase in the gross value of any such hereditament as is referred to in subsection (1) above but, on an appeal under section 76 or an arbitration under section 78 of the principal Act relating to the proposal, the court or arbitrator is of the opinion that the increase in the gross value to take account of the alterations would be of such an amount that, by virtue of subsection (1)(b) above, no proposal for an increase of that amount could have been made, the court or arbitrator shall direct that no alteration be made to the gross value ascribed to the hereditament in the valuation list.

(4) If, by reason of the making of structural alterations on or after 1st April 1974, the gross value of any such hereditament as is referred to in subsection (1) above is increased but, on an appeal under section 77 of the principal Act, the Lands Tribunal is of the opinion that the increase in the gross value should be reduced to such an amount that, by virtue of subsection (1)(b) above, no proposal for an increase of that amount could have been made, the Tribunal shall give such directions as appear to it to be appropriate to secure that the valuation list is altered so as to restore to the hereditament the gross value ascribed to it in that list before the increase.

(5) In any case where,—

(a) by virtue of subsection (1)(b) above, no proposal for an increase in the gross value ascribed to a hereditament in a valuation list is made to take account of the making of structural alterations, but

(b) as a result of subsequent structural alterations, a proposal, permitted by subsection (1) above, is made under section 69 of the principal Act for such an increase,

then, for the purposes of section 79(2) of the principal Act (date on which alterations in the valuation list are to have effect), the event by reason of which the alteration is made shall be taken to be the making of the last of the structural alterations of which account was taken in the making of the proposal referred to in paragraph (b) above.

(6) An order under subsection (1)(b) above shall be of no effect unless it is approved by a resolution of each House of Parliament.