FOI release

Classification of the term "dwelling" for council tax purposes

Provided more information about the meaning and classification of the term "dwelling" for council tax purposes in response to an FOI request.

• From: Valuation Office Agency
• Published: 4 September 2025

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Response to request for classification of the term "dwelling" for council tax purposes.

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This is a response to a Freedom of Information (FOI) request for more information about the classification of the term “dwelling” for council tax purposes in response to an FOI request.