§ Mr. TylerTo ask the Chancellor of the Exchequer (1) what advice was given to valuation officers on the special circumstances relating to farm properties in relation to valuation for the council tax;
521W(2) what instructions were given to district valuers on checking properties for restrictive planning covenants in favour of agricultural use when establishing valuations for council tax bandings;
(3) what was the base level for estimating farm incomes to establish the valuations of properties for council tax bandings.
§ Mr. DorrellThe banding of dwellings for council tax has not been carried out by reference to farm incomes. General advice was given to listing officers on the approach to the valuation of farmhouses. The way in which special circumstances relating to particular categories of property are to be taken into account is a matter for individual listing officers.
Listing officers were instructed to make appropriate general inquiries from local authorities as to the existence of planning restrictions limiting dwellings to occupation by persons engaged in agriculture.
§ Mr. TylerTo ask the Chancellor of the Exchequer what were the instructions given to district valuers on checking whether properties were connected to water, gas or electricity when establishing valuations for council tax bandings.
§ Mr. DorrellNo specific instructions were issued to listing officers about checking for these services. The availability of water, gas or electricity are factors taken into account in any valuation of property as part of normal valuation practice.