FOI release

Response to request for details in legislation about “hereditament” and “chargeable” dwellings

Published 4 September 2025

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This publication is available at https://www.gov.uk/government/publications/legislation-for-council-tax/response-to-request-for-details-in-legislation-about-hereditament-and-chargeable-dwellings

FOI Request

Our understanding that the Local Government Finance Act 1992 references “Hereditament Dwellings” which are “Chargeable Dwellings” to be billed, but that these properties are included on the local “non-domestic ratings list” and not on a “Council Tax List.”

Please can you advise if you also maintain?

  1. A Council Tax List
  2. A Domestic Property List
  3. If yes to question 1 or 2, please can you confirm which Statute/Act/Legislation or Statutory Instrument authorised the creation of the Council Tax List or Domestic Property List?

Response

I confirm the Valuation Office Agency (VOA) holds information falling within the scope of your request, as required by section 1(1)(a) of the FOIA.

The information you requested is available online.

The Local Government Finance Act (LGFA) 1992) defines how we must carry out valuations for the purpose of compiling and maintaining accurate valuation lists.

The legislation that sets out the law for Council Tax purposes is referred to in section 1.2 of the Council Tax Manual.

Guidance on how Council Tax bands are assessed and the different band ranges can be found at: www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed

You can check the Council Tax banding of a property by entering the postcode of the area you are interested in.

Under section 21 of the FOIA we are not required to provide copies of requested information if it is already reasonably accessible to you.

The relevant legislation can be read in full at www.legislation.gov.uk/ukpga/2000/36/section/21.

Information provided outside of the FOIA

Council Tax came into force on 1 April 1993, replacing the Community Charge. Prior to this the VOA had been required to assess domestic properties, in existence before 1988, for rating purposes.

The last Act that required the rating of domestic property was the General Rate Act 1967; earlier rating Acts include the Rating and Valuation Act 1925.

Further information on how the VOA assesses properties for Council Tax and Business Rates is available on our website: www.gov.uk/government/organisations/valuation-office-agency

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