Council Tax (Situation and Valuation of Dwellings) Regulations 1992
| Jurisdiction | UK Non-devolved |
| Citation | SI 1992/550 |
| Year | 1992 |
1992 No. 550
COUNCIL TAX, ENGLAND AND WALES
The Council Tax (Situation and Valuation of Dwellings) Regulations 1992
Made 9th March 1992
Laid before Parliament 10th March 1992
Coming into force 31th March 1992
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 3(3) and (7) and 7(2) and (3) of the Local Government Finance and Valuation Act 19911and sections 1(3), 10(2), 21(2), 113(1) and 116(1) of the Local Government Finance Act 19922and of all other powers enabling them in that behalf, hereby make the following Regulations–
PART I
GENERAL
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Council Tax (Situation and Valuation of Dwellings) Regulations 1992 and shall come into force on 31st March 1992.
(2) In these Regulations–
“the Act” means the Local Government Finance Act 1992;
“the 1988 Act” means the Local Government Finance Act 19883;
“caravan” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 19604;
“composite hereditament” has the meaning assigned by section 64(9) of the 1988 Act;
“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
“single property” has the meaning given by the Council Tax (Chargeable Dwellings) Order 19925.
(3) References in these Regulations to the superficial extent of a caravan, houseboat or other structure are to be treated as references–
(a)
(a) in the case of a caravan, to its floor area measured externally;
(b)
(b) in the case of a houseboat, to its enclosed volume; and
(c)
(c) in the case of any other structure–
(i) if the lowest floor of the structure is above ground level, to the floor area of the lowest floor measured externally;
(ii) if the whole of the structure is below ground level, to the floor area of the lowest floor measured internally;
(iii) if neither of the foregoing paragraphs applies, to the area of the structure measured externally on a horizontal plane at ground level.
PART II
SITUATION OF DWELLINGS
Interpretation of Part II
2. In this Part–
“part”, in relation to the area of a billing authority, means the part of its area in which, for the purposes of section 30(1) and (2) of the Act, dwellings fall, or are assumed to fall, within a particular category6; and
“relevant dwelling” means a dwelling situated or, by virtue of regulation 3 below, treated as situated in a billing authority’s area.
Dwellings within the area of more than one billing authority
3.—(1) Subject to paragraphs (2) and (3), where a dwelling falls within the area of two or more billing authorities, the dwelling shall be treated for the purposes of Part I of the Act as situated in the area in which the greater or greatest part of the dwelling, determined in accordance with regulation 5, is situated.
(2) Subject to paragraph (3), where a dwelling is part of a single property which falls within the area of two or more billing authorities, it shall be treated for the purposes of Part I of the Act as situated in the area in which the greater or greatest part of that property, determined in accordance with regulation 5, is situated.
(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 the composite hereditament is treated as situated, for the purposes of Part III of the 1988 Act.
Dwellings in more than one part of a billing authority’s area
4.—(1) Subject to paragraph (2), where a relevant dwelling falls within two or more parts of a billing authority’s area, it shall be treated for the purposes of Part I of the Act as situated in the part in which the greater or greatest part of the dwelling, determined in accordance with regulation 5, is situated.
(2) Where a relevant dwelling is part of a single property which falls within two or more parts of a billing authority’s area, it shall be treated as situated in the part in which the greater or greatest part of the single property, determined in accordance with regulation 5 is situated.
Rules for ascertaining situation of dwellings
5.—(1) For the purposes of regulation 3, the greater or greatest part of a dwelling or a single property, is to be ascertained by reference to the superficial extent of the structure of which the dwelling or, as the case may be, the property consists or which forms part of the dwelling or property; and for this purpose “structure” does not include any structure not contiguous with the principal structure on the premises of which the dwelling consists.
(2) Paragraph (1) shall apply for the purposes of regulation 4 as it applies for the purposes of regulation 3 as if for references in that paragraph to a dwelling there were substituted references to a relevant dwelling.
(3) Where no part of the superficial extent of a caravan, houseboat or other structure can reasonably be ascertained, in accordance with paragraph (1) to be greater than any other, the part of the caravan, houseboat or other structure to be treated as the greater or greatest–
(a)
(a) for the purposes of regulation 3, shall be determined by agreement between the...
To continue reading
Request your trial