The WLR Daily case summaries
[2025] WLR(D) 55
King’s Bench Division
Boffey v Dyer
[2025] EWHC 113 (Admin)
2025 Jan 21; 24
Constable J
Local government— Council tax— Valuation list— Freehold owner seeking to de-list residential property from council tax roll— Whether single hereditament liable to council tax— Whether privately owned property used solely for family accommodation meeting definition of “hereditament” for that purpose—
General Rate Act 1967 (c 9), s 115(1)
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Local Government Finance Act 1992 (c 14), ss 3(2), 6(1)