494. Rating and council tax.

494.     Rating and council tax.

Valuation officers appointed by the Her Majesty's Revenue and Customs1 are responsible for compiling and maintaining valuation lists of non-domestic property for the purposes of rating2 and for dealing with proposals for alterations to such lists3. Listing officers appointed by Her Majesty's Revenue and Customs4 have similar responsibilities in relation to the valuation of dwellings for the purposes of council tax5.