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House of Commons Hansard
x
09 March 2010
Volume 507
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To ask the Secretary of State for Communities and Local Government with reference to the answer to the hon. Member for Brentwood and Ongar (Mr. Pickles) of 15 May 2006, Official Report, column 766W, on the Valuation Office Agency, whether any changes have been made since May 2006 to the Valuation Office Agency's (a) powers and (b) policy on revaluing, re-assessing or re-classifying a domestic hereditament or composite hereditament after (i) a material change to a property and (ii) a council tax appeal. [319647]

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There have been no changes to the (a) powers granted to listing officers of the Valuation Office Agency since May 2006. In two limited respects (b) the approach to the banding or identification of a domestic hereditament, or a composite hereditament, has changed.

(i)After a material change

In finding that changes to the curtilage of a property created a new hereditament, the Lands Tribunal case of Baker(VO) v. Tower Hamlets in 2007 clarified the law relating to the identification of hereditaments. Any material change to the curtilage of a dwelling, such as reduction or increase of plot size, will create a new or different dwelling, which must be entered with an appropriate band in a council tax valuation list.

(ii) After a council tax proposal

Where it has become apparent that an agreement has created a valuation list entry that is inaccurate, VOA advice has been clarified to make it clear that the listing officer is empowered to correct it.

Both these changes are reflected in Council Tax Manual Practice Notes, which are published on the Valuation Office Agency's website.