Index card Boffey v Dyer

Boffey v Dyer

Hearings

England & Wales

24 Jan 2025 [2025] EWHC 113 (Admin); [2025] 4 WLR 11; [2025] WLR(D) 55, KBD (Constable J)

Subject Matter

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) — Local Government Finance Act 1992 (c 14), ss 3(2), 6(1)

[2025] EWHC 113 (Admin); [2025] 4 WLR 11; [2025] WLR(D) 55, KBD

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