In deciding whether a property should have a single assessment or several, the Valuation Office Agency (VOA) will consider whether the property contains self-contained units “constructed or adapted for use as separate living accommodation”.
Individual flats or bedsits may be allocated their own council tax band, even though some of the facilities and accommodation may be shared with other residents of the same building. The VOA’s judgment will depend on the specifics of the property in question and the nature of the occupation.
Further guidance on the treatment of bedsits for council tax is available at:
http://www.voa.gov.uk/council_tax/multiple_property.htm
and
http://www.voa.gov.uk/publications/public_fact_sheets/self-contained-units.html
The Valuation Office Agency has received fewer than five reports of convictions and related offences from the Cabinet Office. All reports have been received within the period April to September 2009.