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

JurisdictionUK Non-devolved

1994 No. 1747

COUNCIL TAX, ENGLAND AND WALES

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

Made 2nd July 1994

Laid before Parliament 4th July 1994

Coming into force 11th July 1994

The Secretary of State for the Environment, as respects England, and the Secretary of State for Wales, as respects Wales, in exercise of the powers conferred on them by sections 1(3), 21(2) and 113(1) of the Local Government Finance Act 19921, and of all other powers enabling them in that behalf, hereby make the following Regulations:

S-1 These Regulations may be cited as the Council Tax (Situation...

1. These Regulations may be cited as the Council Tax (Situation and Valuation of Dwellings) (Amendment) Regulations 1994 and shall come into force on 11th July 1994.

S-2 The Council Tax (Situation and Valuation of Dwellings)...

2. The Council Tax (Situation and Valuation of Dwellings) Regulations 19922shall be amended in accordance with the following provisions of these Regulations.

S-3 Dwellings within the area of more than one billing authority

Dwellings within the area of more than one billing authority

3. In regulation 3, there shall be substituted for paragraph (3) the following paragraphs–

S-3

“3 Where a dwelling is a composite hereditament or is part of a single property which is a composite hereditament, each such dwelling shall be treated, for the purposes of Part I of the Act, as situated in the area in which–

(a) in a case where the hereditament in question is wholly exempt from local non-domestic rating for the purposes of Part III of the 1988 Act, the part of the hereditament having a domestic use of greater value than any other part is situated; or

(b) in any other case, the composite hereditament is treated as situated for the purposes of Part III of the 1988 Act.

S-4

4 Where for the purposes of paragraph (3)(a) above, no part of the hereditament can reasonably be ascertained to have a domestic use of greater value than any other, the area within which the dwelling is to be treated as situated shall be determined by agreement between the billing authorities within whose areas the several parts of the hereditament are situated or, failing such agreement, by lot between those authorities.”.

S-4 Valuation of dwellings: general

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–

S-3A

“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)...

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