Call v Brannan; Call v Kozak and another

Local government – Council tax. The appellant listing officer appealed against the Valuation Tribunal for England's determinations of the appropriate valuation band, for the purposes of council tax, for the respondents' flats. The Administrative Court, in allowing the appeals, held that reg 6 of the Council Tax (Situation and Valuation of Dwellings) Regulations 1992, SI 1992/550 provided that a flat was assumed to be let on a conventional long lease at nominal rent and not on a shared ownership lease. Accordingly, the tribunal had erred in assessing the value of the flats on the basis that they would be subject to shared ownership leases.

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