ABSTRACT
Half of the Council Tax is payable for the property element, which is based on the dwelling being allocated to one of eight value bands. The dwellings are listed in valuation lists and the property element of the Council Tax is based on the entry in the valuation lists. The valuations were the responsibility of the valuation officers, renamed for the purposes of the Council Tax as 'listing officers'. the Local Government Finance Act 1992 defines 'dwelling' as any property which: by virtue of the definition of a hereditament of the General Rate Act 1967, would have been a hereditament for the purposes of that Act if that Act remained in force; is not for the time being shown or required to be shown in a local or a central non-domestic rating list in force at that time and is not for the time being exempt from local non-domestic rating for the purposes of the Local Government Finance Act 1988.
