Valuation for council tax

Valuation for council tax - 1991 - Rating & Valuation Reporter 1991 RVR 182-184(3) .

Discusses the criteria to be used for carrying out valuation of domestic properties in England and Wales under the Local Government Finance and Valuation Act 1991 and the Local Government Finance Bill (presently before Parliament) in preparation for introduction of the Council Tax in 1993. Outlines the basis of valuation as set out in Domestic Property (Valuation) Regulations 1991 (SI1991:1934). Gives details of 8 property valuation bands (A-H) under which all domestic properties would be assessed. Valuation work will be undertaken by private sector valuers under contract to the Commissioners of Inland Revenue as well as the Valuation Office Agency itself.


BANDING
COUNCIL TAX
LOCAL GOVERNMENT FINANCE AND VALUATION ACT 1991
LOCAL GOVERNMENT FINANCE BILL
PROPERTY TAX
SI 1991:1934
VALUATION OFFICE AGENCY