ct-man-pn9-app1

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Practice Note 9: Appendix 1: Examples of the treatment of cross boundary dwellings

Example 1

A house and garden where the boundary between billing authorities “X” and “Y” passes through part of the house.

Treat the dwelling as being in “X” because, whilst the greater part of the plots is in “”Y”, the greater part of the “structure”, i.e. the building, is in “X”.

Example 2

A house and granny annex which are disaggregated into two dwellings under the Chargeable Dwelling’s order (see CTM: PN5). The boundary between billing authorities “X” and “Y” passes through part of the house.

Treat both dwellings as being in “X” because, whilst the granny annex is wholly within “Y”, the greater part of the whole property’s “structure”, i.e. the building, is in “X”. This is determined ignoring the disaggregating into two dwellings.

Example 3

A house with a small car repair workshop at the bottom of the garden. The property is a composite. The boundary between billing authorities “X” and “Y” passes between the house and the workshop.

Treat the dwelling as being in “X” because composite dwellings are treated as being situated in the BA area for which the non-domestic hereditament is treated as situated under the Non-Domestic Rating (Miscellaneous Provision) Regulations 1989. For rating, hereditaments are treated as situated in the BA’s area which actually contains the part of the hereditament with the greatest rateable value attributable to it. In this case only “X” has any RV attributable to it.

Example 4

A house and a garden with a detached garage, has the boundary between billing authorities “X” and ”Y” passing down exactly down the middle of the house.

The existence of the garage in “Y” will not affect the decision because the calculation is made by reference to the superficial area of the “principal structure”, i.e. the house and not any structures which do not touch the main building.

As no part of the superficial extent of the house can be reasonably be ascertained to be greater that the other, the billing authorities and not the LO must decide within which area the dwelling is to be treated and situated.

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