Skip to main content

Council Tax: Valuation

Volume 498: debated on Monday 2 November 2009

To ask the Secretary of State for Communities and Local Government whether it is the policy of the Valuation Office Agency to value a self-contained annexe as a separate dwelling for council tax purposes in cases where planning permission for the property was granted on the condition that the annexe should not be sold or sub-let separately. (293265)

If an annexe is a self contained unit, it must be treated as a separate dwelling under the Council Tax (Chargeable Dwellings) Order 1992. Conditions attached to planning permission that prevent a separate sale are ignored as all dwellings must be banded for council tax purposes using the valuation assumptions set out in regulation 6 of the Council Tax (Situation and Valuation of Dwellings) Regulations 1992, which include an assumption of sale.

To ask the Secretary of State for Communities and Local Government whether the addition of a conservatory to a dwelling is considered by the Valuation Office Agency to be value significant for the purposes of council tax valuations and revaluations. (293419)

The addition of a conservatory is likely to be value significant and would constitute a “material increase” under section 24(10) Local Government Finance Act 1992. As such it would not affect a council tax band unless and until a “relevant transaction” took place (and only then if it added sufficient value to put a property into a higher band).

In the event of a revaluation the existence of a conservatory would be taken into account, as would any other feature, positive or negative, that affects value in the market at the time.