Valuations

Who is the Listing Officer?

The Commissioners of the Inland Revenue have appointed a Listing Officer for each Billing Authority.

Their remuneration and expenses are paid by parliament and the Listing Officer is a member of the Valuation Office Agency.

In practice the District Valuers have been appointed as Listing Officers.

It is the Listing Officers duty to compile and maintain the Valuation List.

Valuation for Council Tax purposes? 

Valuation of all dwellings has been carried out in England and Wales.

The valuations have been carried out not just by the Valuation Office Agency but also by private valuers. (VOA - 9M properties  Private Sector - 12M).

The valuations commenced on the 16th December 1991. and were completed by July 1992

The Inland Revenue supplied information to the Private Sector valuers. Local Authorities supplied lists of properties to the Inland Revenue which formed the basis of the valuation.

Delivery of the Valuation List

The List had to be compiled by 1st April 1993 and came into force on that date.

The Listing Officer was under an obligation to send a copy of the list to the Billing Authority as follows;

• By not later than 1st September 1992 &

• a further copy between 15th November 1992 & 1st December 1992.

The latter list had to be placed on deposit by the Authority at its principal office and it was obliged to give notice of the fact.

On completion of the final list (1st April 1993) the Listing Officer sent a copy of it to the Billing Authority and again this had to be deposited at their principal offices.

The Valuation List is available for public inspection from our main offices

What is in the Valuation List?

The Valuation List must show the following;

1. Each dwelling in the Billing Authorities area   

2. The valuation band applicable to the dwelling

3. The reference number ascribed to the dwelling by the Listing Officer *(originally prescribed by Billing Authorities in Oct 1991) ~ this is our property reference

4. Whether the property is Composite   

5. Where there has been an alteration to the List after 1st April 1993;

6. An indication as to the period from which the alteration took place & whether the      alteration was as a result of a Valuation Tribunal or High Court order. 

Any omission from the List does not render it invalid.

Crown dwellings, which may be considered exempt will also, be included in the List together with a banding. 

Obtaining information about the Valuation Lists

Any person may require a Listing Officer to give him access to the list since it came into force if;

1. the Officer is maintaining the List

2. the List is in force

3. or has been in force during the last 5 years.

Any person may require a Billing Authority to give him access to the List at any time since it was deposited if;

• the Authority has a deposited copy

• the List is in force

• or the List has been in force during the last 5 years.

Any person may require a Billing Authority to give him access to the List at any time since it was deposited if;

• the Authority has a deposited copy

• the List is not yet in force.

Any of the above requirements must be complied with at a reasonable time and place and without payment being sought. The form of the information is at the discretion of the person providing it.

Where access is given to the information the person may;

• Make copies of (or extracts from) the document

•  Require a photographic copy of the document.

A charge may be made for a copy. If any person refuses access to such information the person so refusing or obstructing the right may be liable to a fine not exceeding level 2.

Valuation of Dwellings

S21 Local Government Finance Act 1988

Council Tax (Situation and Valuation of Dwellings) Regulations 1992

Dwellings will be valued and banded according to their Capital Values assessed for them at 1st April 1991 - the Antecedent Date.

The value should be set " at a value that the dwelling could reasonably have been expected to realise if it had been sold on the open market by a willing vendor on  1st April 1991 

Certain assumptions are made when valuing the property;

1. That the sale was with vacant possession

2. That the interest sold was freehold or in the case of a flat a lease for 99 years at a   nominal rent 

3. That the dwelling was sold free of any rent charge or encumbrance

4. That the layout, size and character of the dwelling and the physical state of the locality were the same at the relevant date.

5. That the dwelling was in a reasonable state of repair.

6. In the case of a dwelling where the owner or occupier is entitled to use common parts, that those Common parts were in a reasonable state of repair and that any future purchaser would be prepared to contribute towards the cost of keeping them in that state.

7. In the case of a dwelling where there are fixtures designed to make the dwelling suitable for a disabled person, that the fixtures were not included in the sale.

8. That the use of the premises was restricted to that of a Private Dwelling.

9. That the dwelling had no other development value other than the permitted development.

Valuation of Composite dwellings

Council Tax (Situation and Valuation of Dwellings) Regulations 1992

The valuation of Composite dwellings will only take into account the Domestic part only.

Restrictions on use 

Where there are any statutory restrictions on the use of the premises that reduce the value then these will be reflected in the valuation ascribed by the Listing Officer e.g. Agricultural Dwellings.

Situation of Dwellings 

Council Tax (Situation and Valuation of Dwellings) Regulations 1992

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

Cross boundary properties will fall to be in the list of the Billing Authority which has the greatest part of the dwelling in its area.

Cross boundary composite hereditaments fall into the Billing Authorities area who has the composite NNDR property.

The legislation has been amended to allow for properties where the NNDR part is exempt - still fall into the BA area where they would if not exempt.

Chargeable Dwelling

S3 Local Government Finance Act 1992

A chargeable dwelling is a property which ;

1. Would have been a dwelling under S115 General Rate Act 1967

2. Is not shown in a local or central Non-Domestic Rating list

3. Is not exempt from local Non-Domestic Rating

No account should be taken as to whether the property falls under Crown rules.

A composite property is also a dwelling under this part of the legislation

None of the following is a dwelling in its own right except where it forms part of a larger property which is a dwelling;

1. Yard , outhouse, or other appurtenance belonging to or enjoyed with the property which is used as a dwelling.

2. Private garage of not more than 25m2 used for the accommodation of a private motor vehicle or

3. Private storage premises used wholly or mainly for the storage of articles for domestic use.

Under S3 Local Government Finance Act 1992 & Council Tax (Chargeable Dwellings )Order 1992 

where the property contains more than one self contained unit, the property shall be treated as comprising of as many dwellings as there are units and each one shall be treated as a dwelling.

Self Contained

means ;

•  A building or part of a building

•  A caravan

•  A boat used or adapted for use as separate living accommodation.

Amendments made to the legislation under the Council Tax (Chargeable Dwellings, Exempt Dwellings & Discount Disregards) Amendment Order 1995 states that a self contained dwelling means a building or part of a building which has been constructed or adapted for use as a separate living accommodation.

It will be up to the courts to decide what is meant by the term 'self contained living accommodation'.

In general however Listing Officers will look for living and sleeping accommodation and at least minimal separate cooking and washing facilities.

Properties which contain more than one unit e.g. a large house with a granny flat will be treated as two or more dwellings.

Each dwelling if not exempt will be billed for Council Tax  and the fact that the premises may not be sold separately is irrelevant.

Where a "Multiple property"  consists of a single self contained unit together with premise used for non-domestic purposes and is occupied as more than one unit of separate living accommodation , the Listing Officer may treat the premises as a single dwelling in the Valuation List.

S115 General Rate Act 1967 - " Dwelling house" - Hereditament used wholly or mainly for the purpose of a private dwelling or private dwelling(s).

Batty v Burfoot & Batty v Merriman 1995 - Granny flat deemed 'self contained' even though planning permission would not allow it to be sold separately.

A caravan pitch is domestic property & therefore will be a dwelling for Council Tax purposes if it is occupied as the sole or main residence of a person.

Similarly a mooring which is a persons sole or main residence will be a chargeable dwelling.

Even when not in use at present, a property which will be used for domestic purposes when next in use is deemed to be domestic.

This avoids the Listing Officer from valuing/devaluing every time the premises become vacant.

Obviously if it remains vacant for up to six months then they will fall into the exemption Class C

Under the Rating (Caravans & Boats) Act 1996 a caravan or houseboat will only be considered as a dwelling if it is the sole or main residence of a person

ATKINSON AND OTHERS V LORD (LISTING OFFICER)(1997) [Court of Appeal] Caravans & Houseboats

STUBBS V HARTNELL (LISTING OFFICER) (1997) (Court of Appeal]

BEASLEY (LISTING OFFICER) V NATIONAL COUNCIL OF YMCAs (2000) [Appeal from valuation tribunal)

McCOLL V LISTING OFFICER (2001) [Appeal from valuation tribunal]

NICHOLLS v WIMBLEDON VALUATION OFFICE AGENCY AND ANOTHER (1995)

WILLlAMS v BRISTOL DISTRICT VALUATION OFFICE AND AVON VALUATION TRIBUNAL (1995)

Residential Care Homes

Normally deemed to be the sole or main residence of one or more persons and therefore will fall to be charged Council Tax.

If that is not the case and the premises are only used for short terms then it could be treated as wholly non-domestic.

The same criterion applies to hospitals, nursing homes and hospices.

Beach Huts 

Christopher Lewis (VO) v Christchurch BC 1996 also Lewis v Vivian 1996

Justice Jowitt said that beech huts 10'*15' were chargeable dwellings

House in Multiple Occupation

A House in Multiple Occupation causes a multitude of problems for a Billing Authority. Essentially if the premises are a HMO the Listing Officer can determine a single band on the premises and the Billing Authority can hold the owner liable.

Considerable legislation has been passed to avoid the actual 'owner' avoiding council tax liability.

The current legislation defines an HMO as:

A dwelling which:

1. was originally constructed or adapted for occupation by persons who do not constitute a single household or

2. is inhabited by a person who or by two or more persons each of whom either:

• is the tenant of or has a license to occupy part only of the dwelling or

• has a license to occupy but is not liable for (whether alone or jointly with other persons) to pay rent or a license fee in respect of the dwelling as a whole

The definition of owner in this case is:

• The person who has a relevant material interest which is not subject to an inferior material interest to it:

or if there is no such person

• the person who has the freehold interest in the whole or any part of the dwelling

This definition is still leading to problems especially where the landlord lets the premises under a single tenancy to a number of tenants

Proposals were made to reflect this and to make liable either the person who is entitled to the rent  - or to whom rent is actually payable which may include letting agents - these proposals were not taken up  - The DCLG has given open invitation to Billing Authorities to come up with alternatives

Hayes v Humberside VT & Kingston upon Hull CC 1997

What matters is the actual effect of construction or adaptation not the original intention.

Internal locks etc would constitute adaptation

Pearson v London Borough of Haringey HC [RVR 1998]Pearson v London Borough of Haringey HC [RVR 1998]

 

Valuation Bands

S5 Local Government Finance Act 1992

Billing Authorities are to set a Council Tax at an amount for properties in Band D and the tax for the other bands will be set in proportions to that  - see table.

Different bands exist for England, Scotland and Wales.

There are no regional differences within each nation and band D is intended to reflect the national average price of dwellings.

Property Valuation Bands for England 

 

Property Valuation Bands for Wales

 

Property Valuation Bands for Wales after April 2005

 

In Wales the Welsh Assembly Government envisages revaluation and rebanding taking place every eight years. So after April 2005 the next revaluation would be due by April 2013.

Valuation Bands for any dwelling within the area can be viewed by either accessing the Council Tax system or by accessing the

VOA Web Site