Commentary

B6.740 ATED—new dwellings

Business tax
Business tax | Commentary

B6.740 ATED—new dwellings

Business tax | Commentary

ATED—New dwellings, conversions, demolition etc

B6.740 ATED—new dwellings

In the case of an SDI in a new dwelling that is being or has been constructed (whether or not as part of a larger building), there is a valuation date on the earlier of the completion day or the date that the dwelling is first occupied1. 'Completion day' is defined as the day on which the dwelling is deemed to come into existence for council tax (either under section 17 of the Local Government Finance Act 1992 (council tax: England and Wales) or under section 83 of that Act (council

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