The Domestic Property (Valuation) Regulations 1991

Cross-boundary property

4.—(1) Subject to paragraph (2), where part of any domestic property is situated within an area for which a list falls to be compiled and maintained as mentioned in regulation 3 and part is situated in another such area or areas, the property shall be treated for the purposes of the valuation as situated in the area in which the greater or greatest part of the property, determined in accordance with paragraphs to (7) of this regulation, is situated.

(2) Where, in relation to any domestic property which constitutes part of a hereditament which is a composite hereditament for the purposes of Part III of the Local Government Finance Act 1988(1), parts of the property are situated as mentioned in paragraph (1), the property shall be treated for the purposes of the valuation as situated in the area in which the part of the hereditament which is not domestic property for the purposes of that Part is, or is treated as, situated(2).

(3) The greater or greatest part of any domestic property is to be ascertained by reference to the superficial extent of the structure of which the domestic property consists or which forms part of the domestic property; and for this purpose “structure” does not include any structure not contiguous with the principal structure on the property.

(4) References in this regulation to the superficial extent of any structure (where that structure is not a caravan or a houseboat) are to be treated as references–

(a) if the lowest floor of the structure is above ground level, to the floor area of the lowest floor measured externally;

(b) if the whole of the structure is below ground level, to the floor area of its lowest floor measured internally;

(c) in any other case, to the area of the structure measured externally on a horizontal plane at ground level.

(5) References in this regulation to the superficial extent of a structure, where that structure consists of a caravan, are to be treated as references to its floor area measured externally.

(6) References in this regulation to the superficial extent of a structure, where that structure consists of a houseboat, are to be treated as references to its enclosed volume.

(7) Where no part of the superficial extent of any structure, caravan or houseboat (as the case may be) can reasonably be ascertained, in accordance with paragraphs (3) to (6), to be greater than any other, the part of the structure, caravan or houseboat to be treated as the greater or greatest for the purposes of paragraph (1) shall be determined by agreement between the relevant authorities within whose areas the several parts of that superficial extent are situated or, failing such agreement,by lot between those authorities.

(8) In this regulation–

• “caravan” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960(3);

• “ground level” means the highest level of ground contiguous with–

  (a)

  in the case of a structure where sub-paragraph (b) does not apply, the structure; or

  (b)

  in the case of a structure which forms part of a larger structure, the larger structure; and

• “relevant authority” means the Common Council of the City of London, a district council, a London borough council, the sub-treasurer of the Inner Temple and the under-treasurer of the Middle Temple.

(1)

1988 c. 41.

(2)

For the treatment of cross-boundary hereditaments for the purposes of Part III of the Local Government Finance Act 1988, see regulation 6 of the Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989 (S.I. 1989/1060).

(3)

1960 c. 62.