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Hayes v Humberside VT & Kingston Upon Hull CC

Language: English Series: Rating Appeals ; [1998] 3 RA 37-45(5)Publication details: 1998Subject(s): Summary: CA 13 November 1997. The valuation tribunal decided that a dwelling fell within class C in regulation 2 of the Council Tax (Liability for Owners) Regulations 1992, being in multiple occupation following the provision of individual security locks to rooms. Freeholder H contended that this action did not constitute a sufficient adaptation of the premises, and that this was what would be needed to provide for that which the regulation had in mind. Appeal dismissed.

CA 13 November 1997. The valuation tribunal decided that a dwelling fell within class C in regulation 2 of the Council Tax (Liability for Owners) Regulations 1992, being in multiple occupation following the provision of individual security locks to rooms. Freeholder H contended that this action did not constitute a sufficient adaptation of the premises, and that this was what would be needed to provide for that which the regulation had in mind. Appeal dismissed.