The Council Tax (Situation and Valuation of Dwellings) Regulations 1992

Explanatory Note

(This note is not part of the Regulations)

These Regulations relate to properties in England and Wales that are dwellings for council tax purposes. The properties that are dwellings for these purposes are defined in section 3 of the Local Government Finance Act 1992 (“the 1992 Act”).

Part II of the Regulations contains rules for treating a dwelling which falls within the area of more than one billing authority as situated in only one of those areas, and for ascertaining the particular part of a billing authority’s area within which a dwelling is to be treated as situated.

Part III sets out the basis of valuation of dwellings for the purposes of valuation lists required to be compiled and maintained under Chapter II of Part I of the 1992 Act. The value of any dwelling, other than one to which regulation 7 applies, is to be taken to be the amount which, on the assumptions specified in paragraphs (2) and (3) of regulation 6, it might reasonably have been expected to realise if sold on the open market by a willing vendor on 1st April 1991.

Regulation 7 makes special provision for composite hereditaments.

Regulation 8 revokes the Domestic Property (Valuation) Regulations 1991 and amending Regulations. The 1991 Regulations are superseded, as to regulations 2 and 4, by these Regulations and, as to regulations 3 and 5, by sections 22 and 5(2) and (3) of the 1992 Act, respectively.