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When valuing a property for council tax purposes we must consider
the physical state of the property and its locality at a specific
date on or after 1 April 1993 and then consider what its value would
have been on 1 April 1991. This is the common valuation date for
all council tax valuations in England. In Wales the relevant dates are 1 April 2005 when considering the physical state of the locality and 1 April 2003 when considering the value.
The following
are examples, in England, of when we must consider the question of which date
we should adopt to reflect the size, layout, character and locality
of the dwelling:
a) A council taxpayer makes an appeal on 3 June 1999 claiming
that a dwelling's banding is too high. On the basis of the appeal,
we will value the dwelling having regard to all its physical factors
as they existed at 1 April 93 (when the Valuation List came into
force).
b) A landlord completes work to convert two flats into
one on 3 May 2000. We will value the 'new' dwelling having regard
to all physical factors as they existed at 3 May 2000 (the date
of the merger).
c) A house owner substantially improves her home and then
sells it on 6 June 2000. We will re-value the house having regard
to all physical factors as they existed at 6 June 2000 (the date
of sale).
Important
note:
The banding of a dwelling which has had improvements which increase
its value cannot be re banded until it is next sold. If you are
considering buying a property which has been extended since 1993,
you should be aware that the council tax band can be increased
after the sale has taken place.
d) A taxpayer stops using the ground floor of his home
as a hairdressing salon on 9 September 2000. We will re-value the
whole property having regard to all the physical factors as they
existed on 9 September 2000 (the date when the change in use occurred).
e) A taxpayer demolishes her garage on 1 December 2000
and has no intention of rebuilding it. We will re-value the dwelling
having regard to all the physical factors as they existed at 1 December
2000 (the date of demolition). Please note that if a demolition
is linked to future works such as demolishing a garage prior to
building an extension then the existing band cannot be altered.
f) A taxpayer finishes installing a chairlift and adapting
the bathroom for use by his disabled mother on 9 February 2000.
We will re-value the house having regard to all the physical factors
as they existed as at 9 February 2000 (the date the adaptation occurred).
g) A new sewerage treatment plant opens close to a house
on 25 February 2000. The banding of the dwelling has not been altered
since council tax came into force although the previous owner made
improvements and sold the house on 14 January 2000 (The banding
was not altered because the improvements made were limited).
We will revalue the dwelling having regard to its
size, layout and character as they existed at 14 January 2000 and
the state of the locality which existed at 25 February 2000 (the
date of change to the locality).
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