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Gardens: Valuation

Volume 475: debated on Wednesday 7 May 2008

To ask the Secretary of State for Communities and Local Government whether the presence of a roof garden is taken into account by the Valuation Office Agency during a council tax valuation. When undertaking a valuation to arrive at, or amend, a council tax banding, all material factors that affect the open market value of a dwelling will be taken into account, as required by the Council Tax (Situation and Valuation of Dwellings) Regulations 1992. (202614)