§ Mr. RichardsTo ask the Secretary of State for the Environment what account is taken of home improve-ments in valuation of households for the council tax.
§ Mr. Robin SquireThe band shown in the valuation list compiled on 1 April 1993 should reflect the size, layout and character of each dwelling on that day. If there has been a change to a dwelling since it was valued, and before 1 April 1993, the banding of the dwelling may be reconsidered by the listing officer. In all cases, the banding will reflect the open market value of the dwelling, including any subsequent improvement, as at 1 April 1991.
After 1 April 1993, home improvements and other factors which lead to a material increase in the value of a dwelling will only be taken into account when it is subsequently sold.