Council Tax Valuation Case

Summary

Martin v Hewitt (VO) [2003] RA 275 is a case concerning the interpretation of domestic property for council tax purposes. The court provided guidance on assessing properties to determine their appropriate council tax band. Non-domestic hereditaments refer to properties used for non-residential purposes and are subject to business rates. The Local Government Finance Act 1988 governs business rates, while the 1992 Act introduced council tax. Both Acts are still in force and cover different financial aspects. For current legislation status, refer to the official UK legislation website.

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more details on the case
Certainly! Here are the key details regarding **Martin v Hewitt (VO) [*] RA ***:
- **Context**: The case involves the interpretation of "domestic property" for council tax purposes.
- **Issue**: The dispute centered on whether certain properties should be classified as domestic properties and, therefore, subject to council tax.
- **Decision**: The court provided guidance on assessing properties to determine their appropriate council tax band.
Would you like more detailed information on any specific aspect of the case?
what are local listings
It seems you might be referring to "local listings" in a legal context, which typically means the list of properties, businesses, or services evaluated or registered in a particular area. Could you please clarify if you mean local property listings, local business listings, or something else?
what are central listings
"Central listings" in a legal context can refer to a centralized registry or database where specific information (such as properties, businesses, or legal cases) is recorded and maintained.
To provide accurate assistance, could you clarify which type of central listings you are referring to? For example, property listings, business listings, or legal case listings?
what are rural listings
Sure, I can help with that! "Rural listings" in a legal context might refer to properties, businesses, or services listed in rural areas. These listings can be important for property valuation, council tax, or planning permissions.
Could you please specify if you are referring to property listings, business listings, or another type of rural listing?
what are non domestic hereditaments
Non-domestic hereditaments refer to properties or premises that are used for non-residential purposes. These are typically commercial properties such as shops, offices, factories, and warehouses. They are subject to business rates rather than council tax.
Are you looking for information on non-domestic rates or how these properties are assessed?
what are domestic hereditaments
Domestic hereditaments refer to properties or premises used for residential purposes. These include houses, flats, and any other living accommodations. They are subject to council tax rather than business rates.
Is there a specific aspect of domestic hereditaments you would like more information on?
where in the local government finance act does it provide for business rates
The Local Government Finance Act * provides for business rates, also known as non-domestic rates, in England. Key provisions include:
- **Section ***: Occupied hereditaments.
- **Section ***: Unoccupied hereditaments.
- **Section ***: Rate relief for charities and other organisations.
Would you like more information on a specific section or provision?
where in the local government finance act * does it provide for business rates
The Local Government Finance Act * primarily deals with council tax rather than business rates. Provisions for business rates are mainly found in the Local Government Finance Act *.
Would you like information on a particular aspect of business rates or council tax?
the Local Government Finance Act * was repealed
The Local Government Finance Act * has not been repealed; it is still in force and governs business rates and other financial matters related to local government.
- **Section ***: Occupied hereditaments.
- **Section ***: Unoccupied hereditaments.
- **Section ***: Rate relief for charities and other organisations.
Is there a specific provision or issue you need more details on?
show me where it says it has not been repealed
To determine the current status of the Local Government Finance Act *, you can refer to the official UK legislation website. Here's a direct link to the Act, which confirms its status:
[Local Government Finance Act * on legislation.gov.uk](https://www.legislation.gov.uk/ukpga/*/*/contents)
This website is maintained by the National Archives and provides up-to-date information on UK legislation.
the * act replaced the * act
There seems to be a misunderstanding. The **Local Government Finance Act *** introduced council tax, while the **Local Government Finance Act *** primarily deals with business rates. The * Act did not replace the * Act; both are still in force and cover different financial aspects.
Would you like more information on council tax or business rates?
the * act replaced the * act but retained some of the parts of the * act
The Local Government Finance Act * did not replace the Local Government Finance Act *. Instead, the * Act introduced council tax while the * Act deals with business rates. Both Acts are still valid and cover different aspects of local government finance.
Would you like more information on a specific provision or issue related to these Acts?