DISAGGREGATION

 


 
 
 Bookmark and Share

 

Disaggregation is the process of identifying separate self contained units within an hereditament.  These self contained units have to be treated as dwellings, but they themselves are not hereditaments, they are to be found within rateable occupations or hereditaments. Disaggregation is only applicable in those situations where there is more than one self contained unit within an hereditament. It does not apply to units that are under separate rateable occupation because these are themselves separate hereditaments. They are dwellings because they are separate hereditaments and can therefore be assigned to valuation bands. It does not matter if they are self contained or not. Where there is a single hereditament, (that is the property is under the paramount control of a single occupier), then disaggregation applies if there are self contained units within the hereditament. These are dwellings but they are not defined by occupation, but they are regarded as dwellings as a result of the fact that they are selfcontained units. (NB Consideration may, however, be given to the application of Aggregation in certain cases that do not involve selfcontained units). The need for disaggregation arises when a single property contains additional self-contained units. The number of hereditaments (that is the number units that are actually under rateable occupation) in a property is determined before the matter of disaggregation is considered. If a property contains a unit of occupation that would have been an hereditament according to the general rate act of 1967 then such a unit is a separate dwelling regardless of whether is self contained or not. The concept of self contained units was brought into local taxation by The Council Tax (Chargeable Dwellings) Order 1992 which introduced the need to identify them in hereditaments. In situations where a single property contains more than one self-contained unit then each of these units is regarded as a separate dwelling. Effectively the property is split up or divided into separate dwellings.
Article 3 of The Council Tax (Chargeable Dwellings) Order 1992 SI No 549 states
"…Where a single property contains more than one self contained unit, for the purposes of Part I of the Act( the Local Government Finance Act of 1992), the property shall be treated as comprising as many dwellings as there are such units included in it and each such unit shall be treated as a dwelling."
Article 2 of the above Order states
"single property" means property which would, apart from this Order, be one dwelling within the meaning of section 3 of the Act. (i.e. one ‘hereditament’ dwelling defined by occupation)"
Disaggregation does not apply to boats or caravans. These are not buildings and therefore cannot be disaggregated. If they are part of a single hereditament they are not regarded as separate dwellings. On the other hand if a boat or caravan is a person’s sole or main residence then it will be a separate dwelling.

 

 

 

 

 

 

 

 

 

 

 

.



Council Tax Benefits Charges Rates Bands Exemptions

Email: enquiries@council-tax.com
Copyright (2007)council-tax.com