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A scheme to remove ‘defective’ post-war housing in a small Somerset village can now begin following the approval of district councillors.
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 out in Scotland by the Scottish Assessors, acting under the direction of the Commissioners. The Cou...