HL Deb 15 April 1993 vol 544 c87WA
Baroness Jeger

asked Her Majesty's Government:

What is their policy in the banding of blocks of flats for purposes of the council tax in cases where flats in the same block vary in size, amenity, and location to the extent that their market values will be different.

The Parliamentary Under-Secretary of State, Department of the Environment (Lord Strathclyde)

All dwellings are banded for council tax according to their open market value, subject to certain assumptions, had they been sold on 1st April 1991. Factors which affect the open market value of individual flats, such as location, amenity and size, should therefore be reflected in the banding decision.