Rating valuation of composite property (part one)
Partridge, C.
Rating valuation of composite property (part one) - 1993 - CS Monthly : General Practice 2(10) July/August 1993, 8(1) .
Composite properties identified are flats above shops, residential boarding houses, moorings, tied farm cottages, and caravans. As no rules are laid down by the Local Government Finance Act 1988 to cover the distinction between composite properties and, say, domestic dwellings used partly for home-working, the article warns that valuation officers` decisions are discretionary, but offers guidance on current practice.
COMPOSITE PROPERTIES
COUNCIL TAX
RATES AND RATING
VALUATION ISSUES
Rating valuation of composite property (part one) - 1993 - CS Monthly : General Practice 2(10) July/August 1993, 8(1) .
Composite properties identified are flats above shops, residential boarding houses, moorings, tied farm cottages, and caravans. As no rules are laid down by the Local Government Finance Act 1988 to cover the distinction between composite properties and, say, domestic dwellings used partly for home-working, the article warns that valuation officers` decisions are discretionary, but offers guidance on current practice.
COMPOSITE PROPERTIES
COUNCIL TAX
RATES AND RATING
VALUATION ISSUES