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Council Tax

Volume 718: debated on Tuesday 6 April 2010

Question

Asked by

To ask Her Majesty’s Government further to the Written Answer by Lord Myners on 15 March (WA 120), whether they will publish the summary of key property types, with personal information that would contravene the Commissioners for Revenue and Customs Act 2005 redacted. [HL2974]

Asked by

To ask Her Majesty's Government further to the Written Answer by Lord Myners on 15 March (WA 120), whether a conservatory is considered by the Valuation Office Agency when assessing the value of a dwelling for a council tax valuation or revaluation; and what estimate the agency has made of the average increase in capital value of a dwelling as a consequence of the addition of a conservatory. [HL2975]

The addition of a conservatory is likely to be value significant and would constitute a “material increase” under Section 24(10) of the 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.

Dwellings are valued “as a whole” and as such the value of a conservatory is not separately calculated.