R v East Sussex Valuation Tribunal ex parte Silverstone
R v East Sussex Valuation Tribunal ex parte Silverstone
- 1996
- Rating & Valuation Reporter [1996] RVR 203-205(3) .
QBD 8 May 1996. The applicant bought two flats and converted them into one dwelling. Each flat had been in council tax band C, the applicant applied to have the dwelling as one entry in band C. However the listing officer believed the single property to be in Band E. It was held that in this case Council Tax (Situation and Valuation of Dwellings) Regulations 1992 regulation 4, stating that no alteration of valuation band should be made unless a reduction in value of dwelling. In this case the action consisted of removing two dwellings from the list, not altering the band and determining the appropriate valuation band for the new dwelling.
BANDING
CONVERSIONS
COUNCIL TAX (SITUATION AND VALUATION OF DWELLINGS) REGULATIONS 1992
COUNCIL TAX BANDS
COUNCIL TAX
GOVERNMENT FINANCE ACT 1992
R V EAST SUSSEX VALUATION TRIBUNAL EX P SILVERSTONE
QBD 8 May 1996. The applicant bought two flats and converted them into one dwelling. Each flat had been in council tax band C, the applicant applied to have the dwelling as one entry in band C. However the listing officer believed the single property to be in Band E. It was held that in this case Council Tax (Situation and Valuation of Dwellings) Regulations 1992 regulation 4, stating that no alteration of valuation band should be made unless a reduction in value of dwelling. In this case the action consisted of removing two dwellings from the list, not altering the band and determining the appropriate valuation band for the new dwelling.
BANDING
CONVERSIONS
COUNCIL TAX (SITUATION AND VALUATION OF DWELLINGS) REGULATIONS 1992
COUNCIL TAX BANDS
COUNCIL TAX
GOVERNMENT FINANCE ACT 1992
R V EAST SUSSEX VALUATION TRIBUNAL EX P SILVERSTONE