Capital Taxation -Council Tax Scotland Flashcards
What is the primary legislation governs Council Tax?
Local Government Finance Act 1992
Gov Act Main
S81 Appeals, S86 Valuation and Def of Dwell, S87 Alt of List & S89 Power of entry
What part of LGFA 1992 defines a dwelling?
S86 Valuation and Def of Dwell
Definition of a Dwelling?
“Dwelling” which is said to mean any lands or heritage (i) which consists of one or more dwellinghouses with any garden, yard, garage outhouse or pertinent belonging to and occupied with such dwelling houses; (ii) which would have formerly been entered in the valuation Roll for domestic rating.
A dwelling is a place where a person dwells, lives or resides.
What other secondary legislations within Council tax?
Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992
- Valu – ‘amount reasonable expected’, Assump
Council Tax (Contents of Valuation Lists) (Scotland) Regulations 1992
- Ref No., When/if Altered
Council Tax (alteration of lists and Appeals) (Scotland) Regulations 1993 (AS AMENDED 1996 & 2023)
- Alterations to Bd, Appeals -6 months, Material Reductions Info within Proposal, Amen – new appeal procedure VAC – LTC
Where will you find the assumptions for CT?
Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992
What are the assumptions?
1 – Sale was with vacant possession
2 – Dwelling was in a state of reasonable repair
3 –Size, layout and physical state were in the same condition as the time of the valuation of the dwelling
4 – Dwelling sold free from any heritable security
5 – Common parts were in a state of reasonable repair
6 – Use of dwelling permanently restricted to use as a private dwelling
7 – Dwelling has no development value other than permitted development
What are the circumstances in which the Council Tax list can be altered?
Material Reduction
Material Increase - Subsequent Sale
Deletion (demolition)
Deletion to move to another Valuation list (NDR)
Where do you find the basis for valuations and assumptions?
Council Tax (Valuation of Dwellings) (Scotland) Regulations 1992
How many assumptions are there for CT?
7
What is the leading case that deals with improvements?
Albert Rea vs Strathclyde ’94 = improve made between 91-93 cant be taken into account.
What is the leading case that deals with HMO?
Link Housing Ass 94 -Bedsits – entered separately.
Port of Leith HA 1994-Bedsits – entered separately
View point HA 1982 – Separate entries
What is the leading case that deals with Potential band Sale ?
MacDonald v Grampian - between brothers is not a sale both half need to be disposed and band was reinstated at E
Cloverhill v Grampian – no sale where dispone of subject (dissolution of Parties) ie divorce
What is the leading case that deals with repair/not a dwelling?
Parkend Sandwick – If it fell within within dwelling must be placed on valuation list
White Row cottages – house doesn’t need to be habitable to be a dwell
Auchterarder case – Dwell not a dwell – repair work does not nec enough to cause a dwell to cease to be a dwell.
What is the valuation date for Council tax?
Based Open Market -1/4/91
Physical state @ 1/4/91
How many Bands are there and what are the value range of each?
A- Upto £27,000
B- £27,001 - £35,000
C- £35,001 - £45,000
D - £45,001- £58,000
E- £58,001- £80,000
F- £80,001 - £106,000
G- £106,001 - £212,000
H - £212,001 and Above
