Valuation in Practice

News about council tax, non-domestic rates and the appeals process, including some recent decisions. These newsletters are prepared in house primarily for staff of the Valuation Tribunal. They may be of interest to a wider audience.

It is important to appreciate that the views expressed within these newsletters are purely personal and do not purport to be definitive statements on the law.

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Issue 72 May - 2024

Included in this issue:

Doreen Clark and Dawn Bunyan (Listing Officer) [2024] EWHC 486 (admin); end allowance; self-contained unit in property – deletion sought on grounds the appeal property was not a hereditament; dwelling correctly entered in the valuation list?; composite property – interlinked holiday cottage; class U exemption; class G exemption; class J exemption and discretionary hardship relief; class J exemption; class N exemption.

ViP Issue 72

Issue 71 February - 2024

Included in this issue:

Class G exemption; single person discount; is the landlord liable for council tax after his tenants vacated the property but before the end of their tenancy agreement?; hierarchy of liability; liability of the owner in dispute; class D uninhabitable discount; discretionary relief to council tax; class N exemption; accuracy of band entry in the list; retirement flat; accuracy of existing band entry in the valuation list.

ViP Issue 71


Issue 70 November - 2023

Included in this issue:

Car park spaces; are egg storage and packing buildings agricultural buildings?; Class V exemption; backdating liability; Class D discount; sole or main residence; liability for council tax where a tenant vacates earlier than the termination date of the tenancy; Billing Authority tenancies and the lack of the tenant’s ‘material interest’; eligibility for a 50% discount due to being an annexe; Class G exemption; accuracy of the band for a holiday home; the value of location; accuracy of band entry in the list; property uninhabitable following a fire; are annexes self-contained units?

ViP Issue 70

Issue 69 August - 2023

Included in this issue:

London Borough of Merton Council v Nuffield Health [2023] UKSC 18; Dal Virk (VO) and Moor Lane Self-Storage Ltd [2023] UKUT 93 (LC); the proper exercise of the VTE’s discretionary power under Regulation 38 (7); the VO’s right to make  a retrospective alteration when the Rating List was closed; split assessment sought for a set of barristers’ chambers; are advertising rights within railway stations separately rateable?; agricultural exemption of the LGFA 1988; ‘owner’ liable for council tax; liability for homeless accommodation; liability for council tax on a single day; validity of appellant’s proposal to alter the same list in relation to the same dwelling and arising from the same facts invalid?; merging three separate assessment in the valuation list into one entry; band increase following a loft conversion; the difference between a property extended by the current owner and one which had been deleted and enters the list as a new dwelling; prestigious private school; one property does not demonstrate a tone of the list.

ViP Issue 69

Issue 68 May - 2023

Included in this issue:
Dawn Bunyan (VO) and Acenden Limited [2023] UKUT 17 (LC); Arma Hotels Ltd and Dawn Bunyan (VO) [2013] UKUT 00003 (LC); SSE Plc and Jo Moore (VO) [2023] UKUT 24 (LC); Ludgate House Ltd v Ricketts (VO) & LB of Southwark (BA) [2023] UKUT 36 (LC); waste recycling plant and premises; LGFA 1988 Schedule 5 exemption; fitness centre and premises; disabled band reduction: appeal allowed for additional bathroom; class G exemption; class N exemption; the importance of establishing who holds a material interest when determining liability for council tax; non-resident owner disputes liability; appeal against Listing Officer (LO) not to reduce valuation band; self-contained unit – capable of use as separate living accommodation?

ViP Issue 68

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