Valuation Office Agency - Council Tax Manual

Practice Note 1: England only: Definition of Dwelling and Basis of Valuation for Council Tax

Practice Note 1: Wales 2005 List only: Definition of Dwelling and Basis of Valuation for Council Tax

Practice Note 1 : Appendix 1 - Understanding the Chargeable Dwellings Order 1992

Council Tax Manual - Practice Note 2: The Valuation of Composite Hereditaments for Council Tax

Practice Note 2 : Appendix 1 - The Valuation of Public Houses for Council Tax (England 1993 list)

Practice Note 2: Appendix 2 - The Valuation of Farms for Council Tax

Practice Note 2: Appendix 3 - Composites – A Guide for CT Referencers

Practice Note 2: Appendix 4 – The treatment of National Trust composites

ENGLAND ONLY: Practice Note 3: Appendix 1 – Summary of Regulations

Wales 2005 List only: Practice Note 3: Appendix 1 – Summary of Regulations

Practice Note 3: England Only: Valuation Factors and Material and Effective dates

Practice Note 3: Wales 2005 list only: Valuation Factors and Material and Effective Dates

Practice Note 4: Disrepair, Building Works, Temporary Disabilities and Flooding

Practice Note 4 : Appendix 1: Possible Band Changes due to disrepair or building works

Practice Note 4: Appendix 2: Repair of dwellings and deletion

Practice Note 4: Appendix 3: Normal repair works & the hereditament test for dwellings

Practice Note 5: Disaggregation of Dwellings

Practice Note 5: Appendix 1: Case summaries relating to Disaggregation

Practice Note 5: Appendix 2 – Disaggregation Layout plans

Appendix 3: Dwellings comprising Defence Estates SLAM blocks: disaggregation

Practice Note 6: Premises in Multiple Occupation (Aggregation of Dwellings)

Practice Note 6 Appendix 1: Case Law relating to Aggregation

Practice Note 6 Appendix 2: Aggregation Layout Plans

Practice Note 6 Appendix 3: Aggregation Special cases - Sheltered accommodation with high degree of communal facilities

Practice Note 7: Application of Council Tax to Caravan Pitches and Moorings

Practice Note 7: Appendix 1 - Rating (Caravans and Boats) Act 1996

Practice Note 7: Appendix 2 - Definition of Caravan

PN 7: Appendix 3: Is a caravan part of the dwelling?

PN 7: Appendix 4: Is a boat part of the dwelling?

Practice Note 8: Domestic / Non-Domestic Borderline

Practice Note 8: Appendix 1 - Working At or From Home: The Domestic/Non Domestic Borderline

Practice Note 8: Appendix 2 - Examples of Domestic/Non Domestic Property – Homeworking

Practice Note 9: Cross Boundary Dwellings

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