Valuation Office Agency - Wales Council Tax Revaluation Circular No. 23/02

Ref: 296

COUNCIL TAX (WALES) REVALUATION 2005 - COMPOSITES – AGRICULTURAL PROPERTIES

1. A practice note to assist with the banding of agricultural dwellings is attached to this circular. Banding of these properties should commence on receipt of this circular and be completed by 30 May 2004

Practice Note 2 : Appendix B The Valuation of Farms for Council Tax

2. The Farm Questionnaire and Valuation Summary spreadsheet referred to in Wales Council Tax Revaluation Circular No.21 should be utilised as the banding sheet.

3. On completion of each spreadsheet and after QC procedures have been undertaken a printout of the completed spreadsheet must be passed to the admin support staff to input the 2005 Band on to the Central Database.

4. When QC of inputting of bands is completed the printed spreadsheet should be filed at the front of the relevant CT Reval 2005 – Farms binder and retained for audit purposes.

25 March 2004