McColl v Listing Officer
McColl v Listing Officer
- 2001
- Rating Appeals [2001] RA .
QBD 3 September 2001. The appellant (M) appealed against two decisions of valuation tribunals regarding a flat and a house. It was held that the flat, comprising of two bedrooms, a kitchen/living room and bathroom/wc constituted a self contained unit within the meaning of of the Council Tax (Chargeable Dwellings) Order 1992. A second tribunal found that that the house was also a self-contained unit. The central issue was whether the property was two self contained units. The flat had a lockable door, but access to the flat was obtained via the hall, stairs and landing of the house. The flat was let to tenants. "Held", the appeal was dismissed because the valuation tribunals correctly decided that the house and the flat were two self contained units.
COUNCIL TAX
SELF CONTAINED UNITS
COUNCIL TAX (CHARGEABLE DWELLINGS) ORDER 1992
HOUSING
FLATS
MCCOLL V LISTING OFFICER
QBD 3 September 2001. The appellant (M) appealed against two decisions of valuation tribunals regarding a flat and a house. It was held that the flat, comprising of two bedrooms, a kitchen/living room and bathroom/wc constituted a self contained unit within the meaning of of the Council Tax (Chargeable Dwellings) Order 1992. A second tribunal found that that the house was also a self-contained unit. The central issue was whether the property was two self contained units. The flat had a lockable door, but access to the flat was obtained via the hall, stairs and landing of the house. The flat was let to tenants. "Held", the appeal was dismissed because the valuation tribunals correctly decided that the house and the flat were two self contained units.
COUNCIL TAX
SELF CONTAINED UNITS
COUNCIL TAX (CHARGEABLE DWELLINGS) ORDER 1992
HOUSING
FLATS
MCCOLL V LISTING OFFICER