Response to request for classification of the term "dwelling" for council tax purposes.
Published 4 September 2025
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This publication is available at https://www.gov.uk/government/publications/classification-of-the-term-dwelling-for-council-tax-purposes/response-to-request-for-classification-of-the-term-dwelling-for-council-tax-purposes
FOI Request
You referred to the classification of the term “dwelling” for council tax purposes and asked:
“If there are internal guidelines, policies, or specific legislative provisions the VOA relies on to classify properties, I request access to this information under the Freedom of Information Act.”
Response
I confirm the Valuation Office Agency (VOA) holds general information falling within the scope of your request, as required by section 1(1)(a) of the FOIA.
Under section 21 of the FOIA we are not required to provide copies of information that is already reasonably accessible to you. The requested information, including legislative provisions and internal guidance, is available via the following links:
The Local Government Finance Act (LGFA) 1992 can be read in full. It details which properties are subject to Council Tax.
Section 3 provides the meaning of the term ‘dwelling.’
Section 4 provides the meaning of the term ‘chargeable dwelling.’
Section 66 of the LGFA 1988 provides the definition of domestic property.
The VOA’s Council Tax technical manual is used as internal guidance for assessing domestic properties for Council Tax purposes. Of particular relevance to your query are Practice Notes 1 and 5 which provide further detail on how classifications are assessed. These can be accessed here:
www.gov.uk/guidance/council-tax-manual/council-tax-practice-notes
If you do not have access to the internet, you may be able to use facilities at your local public library, or you can request a paper copy by contacting us using the address at the top of this letter.
The relevant legislation can be read in full here: www.legislation.gov.uk/ukpga/2000/36/section/21.
Information provided outside of the FOIA
The VOA categorises properties as either:
- Domestic – assessed for Council Tax purposes.
- Non-domestic – assessed for non-domestic (business) rating purposes.
The VOA is required by legislation to maintain fair and accurate valuation lists. We do this by assessing domestic properties for Council Tax and placing them within a band, and attributing a rateable value to non-domestic properties.
Section 41(1) of the LGFA 1988 states that the Valuation Officer (VO) for a Local Authority shall compile, and then maintain lists for the Authority, to be called its Non-domestic Rating Lists.
www.legislation.gov.uk/ukpga/1988/41/section/41
LGFA 1992 refers to Council Tax within section 22(1), stating that the VO for a Local Authority shall compile, and then maintain a Valuation List for the authority. www.legislation.gov.uk/ukpga/1992/14/section/22.