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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.