VOA logo
 Valuation Office Agency homepage  Council Tax homepage Business Rates homepage District Valuer Services homepage  Media Centre homepage  Recruitment homepage  Publications homepage  How to find us homepage  
Council Tax > What is a Dwelling?

In most instances it is clear how a property should be banded. A typical house or flat, for example, will be allocated a single council tax band. But there are many instances where it is more difficult to establish the number of council tax bands to be applied; this is particularly so when there are a number of dwellings within one building. Here we explain the different circumstances where this can arise and the criteria that we will use in deciding how many council tax bands should apply in each instance.

Click on any of the links below for more information.

This information should not be regarded as a complete guide to the law.

What is a Dwelling? - information

The starting point

Multiple property treated as one dwelling

Photograph of suburban street

 

Accessibility | Search | Site Map | News | About Us | Privacy Statement | © Crown Copyright | Feedback | Contacts