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Property used for both domestic and business purposes include,
for example, working
at or from home, public houses, shops with living accommodation
or farms. There is a separate basis of valuation for such dwellings
which are described as 'composite'.
The valuation
is subject to the same assumptions that apply to other dwellings.
It also takes account of the business part and is required to reflect
that portion of the value of the whole property which can reasonably
be attributed to domestic use.
For identification purposes, any dwelling that is 'composite' is
shown in the Council Tax Valuation List with the abbreviation 'comp'
next to its entry.
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