CA 31 July 1997. The Council Tax (Situation and Valuation of Dwellings) Regulations 1992 regulation 7 provided that in the case of a dwelling which was part of a composite hereditament, the value of the dwelling shall be taken to be that portion of the relevant amount which could reasonably be attributed to domestic use of the dwelling. In valuing a farmhouse the listing officer determined the amount on this assumption. He established that farms in that price range sold for 10 per cent more when sold in several lots than when they were sold as one lot. The valuer subtracted 10 per cent from the lotted value of the farmhouse. The owner applied to the valuation tribunal to establish the relevant amount attributed to the dwelling. Held, that there is no requirement that the VO should determine the value of the property as a whole before allocating a value to the `domestic use` part and that it is enough that he have regard to it. Appeals dismissed.