QBD 10 May 2000. Pinder House, was owned by the National Council of YMCAs (Y). Containing 10 flats it provided hostel accommodation for homeless young people, along with training and education programmes. For local taxation purposes Pinder House included both domestic and non-domestic property. There was an entry in the local non-domestic rating list in relation to the staff bedroom and office facilities. The listing officer (L) made separate entries in the council tax valuation list for the domestic parts i.e. the 10 flats. Y submitted a proposal to alter this by substituting a single entry in respect of Pinder House. L disagreed so the matter was referred to the valuation tribunal. The tribunal decided there should be a single entry, as the flats did not constitute separate dwellings or separate self-contained units within the meaning of council tax legislation. L appealed. Appeal allowed, as it was impossible to conclude that the flats had not been constructed for use as separate living accommodation.