§ 2.50 p.m.
§ Lord Boyd-Carpenter asked Her Majesty's Government:
§ Whether the valuation officers responsible for banding decisions for local government tax purposes take into account the age and condition of the properties concerned.
§ The Minister of State, Department of Social Security (Lord Mackay of Ardbrecknish)My Lords, council tax bandings are fixed by listing officers of the Valuation Office Agency. For council tax purposes it is assumed that a property is in a state of reasonable repair for its age and type. Extreme disrepair may justify a lower banding in some cases.
§ Lord Boyd-CarpenterMy Lords, I thank my noble friend for that Answer. Is he aware that most valuation officers do not go into the houses which they value? How then can they claim to be taking the age and condition into account?
§ Lord Mackay of ArdbrecknishMy Lords, the position on valuation is of long standing. The listing officer looks at the houses and the area and makes his judgment on that basis. If the owner of the house does not agree he can appeal and have his appeal heard by the tribunal.