EIM11479 - Living accommodation: Section 107 ITEPA 2003: District Valuer's valuation not accepted
Section 107 ITEPA 2003
For advice on consulting the District Valuer in cases where the
market value basis is used to calculate the cost of providing the
living accommodation under Section 107 ITEPA 2003 see
EIM11478.
Where an employee does not accept the District Valuer's not
negotiated valuation tell him or her that the District Valuer will
be asked to enter into negotiations directly or with any
professional adviser. Ask the District Valuer to enter directly
into negotiations and to report either:
- an agreed value, or
- a defensible on appeal figure.
