These Instructions and Advice were prepared for internal use within the Valuation Office Agency as part of work towards a council tax revaluation in England that was due to take effect on 1 April 2007. The government announced its intention to postpone the revaluation on 20th September 2005 and preparatory work for a revaluation in 2007 has now been stopped.
This IA gives advice on Reason Codes.
1. |
CTR(E) IA 180304 gave guidance for collecting details of structural alterations for inactivated CR10 reports received since 1 April 2004. A further IA will be issued in the near future and will include details of the outline process to be adopted for all inactivated CR10s. |
2. |
Data for these properties is being captured in Property Details with Reason Code ‘P’ |
3. |
Reason Code ’P’ indicates that the dwelling details have been updated because of a pending CR10 report although there has been no transaction and no change to the present Band.
The effective date of these details will be the date of the alterations. |
4. |
Dwelling details captured under Reason Code ‘P’ are the most up-to-date available and care must be taken to ensure they are not overwritten. |
5 |
No alterations must, therefore, be made to dwelling details captured under Reason Code ‘P’ during the Mass Data Capture Exercise, neither must these details be amended as a result of current work unless later information becomes available which is more up-to-date. |
6 |
An example of this later information would be the receipt of another CR10 for further alterations. In this instance the existing details should be updated and the effective date amended to that for the later alterations. Reason Code ‘P’ would remain. |
7. |
Reason Code ‘P’ -- must never be changed to Reason Code ‘R’ until the CR10 report is activated. |
8. |
When a CR10 report is activated the referencer should delete Reason Code ‘P’ and enter Reason Code ‘R’. The dwelling details will then relate to the current band.
The dwelling details will remain the same unless further information has become available as a result of the report being activated.
The Effective Date of the dwelling details (ie the date of the alterations) will also remain the same. |
July 2004
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