>> You just need to figure out a valuation for it now, then count back to
>> 1991 value. I presume this is what the council will do, but they probably have
>> their own valuation system which might give a different answer!
The valuation list for Council Tax is maintained by the Valuation Office Agency, a branch of HM Revenue and Customs. Their system is likely to rely on comparables as they will have a database of both current valuations at the April 91 'tone date' of the list and the database of actual sales around that time.
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