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Council Tax: practice notes - Council Tax Manual - Guidance

Practice note 1: England only: definition of dwelling and basis of valuation for Council Tax 1. Introduction The Local Government Finance Act (LGFA) 1992 requires the Commissioners of Inland Revenue (now HMRC) to carry out valuations of dwellings in England and Wales for the purposes of compiling and maintaining valuation lists (sections 20-23), and specifies bands within which dwellings are to be placed (Section 5). The Act also requires that a similar valuation exercise be carried...
United States East Sussex United Kingdom Burkev Broomhead Collv Walters Saundersv Maltby
Source: gov.uk

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