188体育

1.1 Receipt of reports

Reports will arise in two ways:

Billing Authority Reports (BARs), under the provisions of S.27(6) of the Local Government and Finance Act 1992.听 Billing Authorities (BAs) also referred to as Local Authorities have a statutory duty to let Listing Officers (LOs) know of information which they become aware of, which they consider would assist LO鈥檚 in carrying out their function of maintaining the Council Tax Lists. 听BAs provide this information on BARs.

All BARs (in any format) are received and registered by CSC.

Listing Officer Reports (LORs), if a LO becomes aware that the Council Tax List may need to be altered from sources other than Billing Authority Reports, they are required under S.22(1) and S.27(7) of LGFA 92 to review the Council Tax List. 听When, on receipt of such information, the LO raises their own report, it is called a Listing Officer Report (LOR).

1.2 Billing Authority Reports

The Local Government and Finance Act 1992 does not specify how the Billing Authority should notify the LO. 听Reports from Billing Authorities are normally received via either the EBAR System or email.听 They should be registered following the process in the Guidance Hub.

1.3 Listing Officer Reports

LOs are required under S.22(1) and S.27(7) of LGFA 92 to maintain fair and accurate Council Tax Lists. 听As well as reports from BARs other sources of information may be brought to the attention of the LO which could result in the Council Tax List being reviewed and updated.

These sources include:

• requests for review of banding made by taxpayers or their agents
• knowledge obtained as a consequence of dealing with other reviews, proposals or appeals (valid or invalid) on neighbouring dwellings. 听This may include noting information submitted as a Taxpayer鈥檚 representation that identifies errors or anomalies in the information in our records
• schedules of changes from BAs which are not in the form of BARs

LORs, such as those arising from taxpayer enquiries, should follow the process set out on the Guidance Hub.

2.1 Structural听 alterations and restrictions on band increase

S.24(4) (a) of LGFA 92 provides that no increase shall be made to a Council Tax banding of a dwelling following physical alterations (鈥渕aterial increase鈥�) until the whole or part of that dwelling is sold (鈥渞elevant transaction鈥�) or there is a general听revaluation听of all dwellings for Council Tax purposes.

Practice Note 3 explains in more detail what a 鈥榤aterial increase鈥� and a 鈥榬elevant transaction鈥� are. It also provides guidance to caseworkers about making a change to a band where necessary.

Where physical alterations are notified to the VOA, the information is noted on the听database听via a CR10 logged report.

Should a general听revaluation of all dwellings for Council Tax purposes occur, property is valued as it exists as at the date the list comes into force. Any physical alterations are automatically taken into account in the听revaluation.

2.2 Exceptions to the material increase provisions

In certain circumstances the restrictive effects of do not apply. These are exceptions to the regulation. In these cases, instead of raising a 听CR10 Report, a review of the banding should be carried out. 听

Exceptions will include:

2.2.1听听听 Disaggregation of self-contained units

Where a single property is found to contain more than one self-contained unit under the property is to be treated as comprising as many dwellings as there are such units [See CTM Practice note 5: disaggregation of dwellings]

When a property has to be disaggregated, two (or more) 鈥渘ew dwellings鈥� legally come into existence for council tax purposes. As a result each of these dwellings have to be valued as they physically are, at the effective date they will be entered into the list. This means that any physical alterations that have been made to the property must be included in the valuation.

So, the restrictions of will not apply and any 听physical alterations by way of extensions or alterations to the original dwelling which might have led to an increase in banding will fall to be reflected in the banding. The scenario has been looked at in the case Corkish (Listing Officer) v Berg [2019] EWHC 2521 (Admin).

2.2.2听听听 A disaggregated self-contained unit ceasing to exist

The converse of the situation described at 2.2.1 is when works are carried out to a self-contained unit so that it is no longer self-contained. The correct interpretation of Reg. 11(10)(iv) is that both self-contained units (the annexe and the main house) will cease to exist and a new single dwelling will come into existence and the new dwelling will be valued taking into account its size, layout and character at the relevant date fully reflecting the additional value attributable to any alterations that may have been made.

2.2.3 Letting or surrender of a lease of part of a property

If part of a property such as a paddock, its garage or an outbuilding are let to a neighbour or third party, this will alter the extent of the hereditament. The result will be that that the original dwelling will cease to exist, and a new dwelling will come into existence. It will need to be valued considering its size, layout, and character at the date the alteration is made, fully reflecting the additional value attributable to any alterations that may have been made. This will potentially increase the banding, which will not be constrained by .

2.2.4 听听 Sale of part of a property

Where part of a property is sold, leased or gifted to another party, for example:

• garden land, or
• agricultural land forming part of an exempt farm composite, or
• the non-domestic part of a composite,

the extent of the hereditament has changed and this will result in the creation of a new hereditament. As a result the band should be reviewed including any physical alterations or improvements at the date the new hereditament comes into existence.

2.2.5 听听 Purchase of additional land

Similar to the scenario at 2.2.2, when additional land is purchased to create a larger hereditament, this results in a new hereditament coming into existence. This takes the valuation outside the restrictions of and the revised banding will reflect both the additional land and any physical alterations that may have added value to the original dwelling.

3.1 Circumstances when Council Tax lists can be altered

There are only limited circumstances where valuation bands (鈥渂ands鈥�) can be altered.听 This part will consider those circumstances.

3.2 Legislation

3.2.1 Primary legislation

The primary legislation for Council Tax is the Local Government Finance Act 1992 (LGFA92).听 Listing Officers (LOs) are required by s22 to 鈥渃ompile, and then maintain鈥� valuation lists for each billing authority.听 In s24, there are powers for the Secretary of State, or in Wales by the National Assembly for Wales, to make regulations regarding alterations to the valuation lists.

Under the general duty to compile and maintain the lists, an LO must alter the valuation list:

• To show a new dwelling, including a composite.
• To delete a dwelling which has ceased to exist
• To correct an inaccuracy in the list on the day it was compiled.听 (1 April 1993 for England and 1 April 2005 for Wales).听 For example, a property that existed on compilation day has been omitted from the list.

3.2.2 Secondary legislation 鈥� England

In England, the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 (SI 2009/2270) determine when bands can be altered. (鈥淭he English Appeal Regulations鈥�)

Regulation 3 is titled 鈥淩estrictions on alteration of valuation bands鈥� and only permits an alteration in specific, limited circumstances.听 This regulation only applies to existing bands.听 The specific circumstances are:

Regulation	Event	Notes
3(1)(a)(i)	Material increase and relevant transaction	Material increase and relevant transaction defined in s24(10) LGFA92.听 See below
3(1)(a)(ii)	Material reduction	See below
3(1)(a)(iii)	Becomes or ceases to be a composite	List will need to show or remove the composite indicator.听 Remember the NDR list will also need amending
3(1)(a)(iv)	Increase or reduction in domestic use within a composite	Remember the NDR list may also need amending
3(1)(b)(i)	Amend an existing band	Where the LO is satisfied there is an error in the valuation list
3(1)(b)(ii)	Amend a clerical error	For example, transposition errors between that determined and that appearing in the list.
3(1)(c)	Alter band following a VT or Court decision	听

Material increase and relevant transaction 鈥� A material increase is defined in s24(10) of the LGFA92 as 鈥渁ny increase which is caused (in whole or in part) by any building, engineering or other operation carried out in relation to the dwelling, whether or not constituting development for which planning permission is required鈥�. 听It should be noted that the term only includes operations affecting the dwelling directly and not changes to the locality.听 A relevant transaction is defined in s24(10) LGFA92 as 鈥渁 transfer on the sale of the fee simple, a grant of a lease for a term of seven years or more, or a transfer on sale of such a lease鈥濃€�. 听This is described more fully in section 2 part 2.

Material reduction 鈥� A Material reduction is defined in s24(10) LGFA92 as, in relation to the value of a dwelling 鈥渁ny reduction which is caused (in whole or in part) by the demolition of any part of the dwelling, any change in the physical state of the dwelling鈥檚 locality or any adaptation of the dwelling to make it suitable for use by a physically disabled person鈥�. 听However, regulation 3(3) of the English Appeal Regulations stipulates, where a material reduction in the value of a dwelling is caused wholly by the demolition of any part of the dwelling 鈥渢he valuation band shall not be altered if the works of demolition are part of, or connected with, a building, engineering or other operation carried out, in progress, or proposed to be carried out in relation to the dwelling鈥�. 听Therefore, if demolition occurs simply as a precursor to carrying out an improvement, no alteration to the list is made.

3.2.3 Secondary legislation 鈥� Wales

In Wales, the Council Tax (Alteration of Lists and Appeals) Regulations 1993 (SI 1993/290) (鈥淭he Welsh Appeal Regulations鈥�) determine when bands can be altered.听 These regulations originally applied in both England and Wales but now remain in force for Wales only.听 They have been heavily amended since their original publication.

Regulation 4 is titled 鈥淩estrictions on alteration of valuation bands鈥� and only permits an alteration in specific, limited circumstances.听 This regulation only applies to existing bands.听 The specific circumstances are:

Regulation	Event	Notes
4(1)(a)(i)	Material increase and relevant transaction	Material increase and relevant transaction defined in s24(10) LGFA92.听 See below
4(1)(a)(ii)	Material reduction	See below
4(1)(a)(iii)	Becomes or ceases to be a composite	List will need to show or remove the composite indicator.听 Remember the NDR list will also need amending
4(1)(a)(iv)	Increase or reduction in domestic use within a composite	Remember the NDR list may also need amending
4(1)(b)(i)	Amend an existing band	Where the LO is satisfied there is an error in the valuation list
4(1)(b)(ii)	Amend a clerical error	For example, transposition errors between that determined and that appearing in the list.
4(1)(c)	Alter band following a VT or Court decision	听

Material increase and relevant transaction 鈥� A material increase in defined in s24(10) of the LGFA92 as 鈥渁ny increase which is caused (in whole or in part) by any building, engineering or other operation carried out in relation to the dwelling, whether or not constituting development for which planning permission is required鈥�. It should be noted that the term only includes operations affecting the dwelling directly and not changes to the locality.听 A relevant transaction is defined in s24(10) LGFA92 as 鈥渁 transfer on the sale of the fee simple, a grant of a lease for a term of seven years or more, or a transfer on sale of such a lease鈥濃€�. 听This is described more fully in section 2 part 2.

Material reduction 鈥� A Material reduction is defined in s24(10) LGFA92 as, in relation to the value of a dwelling 鈥渁ny reduction which is caused (in whole or in part) by the demolition of any part of the dwelling, any change in the physical state of the dwelling鈥檚 locality or any adaptation of the dwelling to make it suitable for use by a physically disabled person鈥�. 听However, regulation 4(2) of the Welsh Appeal Regulations stipulates where a 鈥渕aterial reduction鈥� in the value of a dwelling is caused wholly by the demolition of any part of the dwelling 鈥渢he valuation band shall not be altered if the works of demolition are part of, or connected with, a building, engineering or other operation carried out, in progress, or proposed to be carried out in relation to the dwelling鈥�. Therefore, if a demolition occurs simply as a precursor to carrying out an improvement, no alteration to the list is to be made.

Introduction of the 6 year backdating rule in Wales 鈥� An amendment to the Welsh Appeal Regulations in 2010 means where an alteration is made to correct an inaccuracy and the inaccuracy is that the original list showed the valuation band as being too high, then the alteration has effect from the later of the day on which the list was compiled and the day six years earlier than the day on which the alteration is entered in the list. 听See Appendix 2.1 for a summary of effective dates.

3.3 Altering bands

3.3.1 Alterations following a previous agreement

Where the regulations use the words 鈥渄etermined by鈥� the LO, in relation to a band, it is not necessary to read them as only applying to original, compiled list bands.听 It can also apply to determinations by agreement, provided it was not determined by a Valuation Tribunal (VT) or the High Court.听 The regulation does not specifically prevent correction of an error after an agreement has been made.

In the event of an alteration following an agreement, an LO is 鈥渄etermining鈥� a new valuation band, thus a band can be 鈥渄etermined鈥� by the LO by agreement, as well as by primary valuation. 听Where that agreement has been made in error, the error can be corrected.

This would include circumstances where the band is incorrect because information has been ignored, has not been produced, has been misrepresented or has been incorrectly interpreted.听 Clearly, LOs must be cautious when reviewing previous agreements and be certain any amendment to the previously agreed band is fully defendable.

This issue was considered by the High Court in Zeynab Adam v Listing Officer [2014] EWHC 1110 (Admin).听 The Judge confirmed in paragraph 22 鈥溾€� if a Listing Officer, in the exercise of his or her judgment, is of the view that a different Band should have been determined by a Listing Officer, he or she has an obligation to alter it. 听In other words, if it appears that a mistake was made or for some other reason the Band should have been different, then he or she has a duty to change it. 鈥︹€�

3.3.2 Alterations following a VT or High Court decision where the list has been altered

Where the list has been altered following a VT or High Court decision, then it cannot be said that band has been determined by the LO. 听Consequently, the LO cannot amend a band using Reg 3(1)(b)(i) or 4 (1)(b)(i) as they could be accused of attempting to usurp the function and powers of the VT or the Court.

3.3.3 Alterations following a VT or High Court decision where the list has been confirmed听听

The same principle will apply in the circumstance where a case has been fully heard and the VT has confirmed the band.听 LOs should treat the decision as having similar status as above, so as if determined by VT. 听In this situation, the LO should have fully examined the evidence carefully before presenting the case.听 That decision will take on a status equivalent to 鈥榯one of the list鈥� in rating, where subsequent VTs hearing similar cases, would be expected to follow that tone. 听It is, therefore, inappropriate for LOs to alter the list.

3.3.4 Contradictory VT decisions

There have been circumstances where a VT has decided on a band on a property, say a flat within a block, and later makes a contrary decision on another flat in the same block.听 This leaves the first flat at a different band and still subject to the earlier VT decision. 听Where the LO is satisfied the second decision should be adopted to maintain the list, the only way of correcting the list is by an affected taxpayer making a proposal using the 鈥榬elevant decision鈥� option under the appropriate Appeals regulations.

Such a proposal must be made within six months of the second VT decision and quote that decision as a reason to correct the list. 听Where the proposal is correct regarding the proposed band and effective date, the LO may identify that proposal as 鈥榳ell founded鈥�, serve a Decision Notice and alter the list accordingly. 听The authority of the VT鈥檚 second decision will then be reflected in the list alteration without needing an appeal.

3.4 Logging CR10s where there is a lack of modernisation

Where a reduction in band is because of a lack of modernisation, in comparison with the standard character of similar properties reflected in their bands, a CR10 should automatically be logged.

This will trigger a banding review when there is either a revaluation or when the next relevant transaction takes place, so that LOs can establish the extent to which, if any, the value of the dwelling has been increased by any subsequent material increase.

3.5 Share transfers not relevant transactions

Transfers of shares in a property are not relevant transactions for the purposes of s24(10) LGFA92 following the decisions of the Court of Session in Scotland in the cases of Grampian Valuation Joint Board Assessor v Macdonald and Same v Benzies 2002 RA 63. 听Although the wording of the regulations in Scotland differs, the legal effect is the same, and has been adopted in England and Wales.

The Macdonald case concerned the transfer of a half share for 拢35,000. 听It was agreed that alterations to the dwelling prior to the transfer of the share were a 鈥渕aterial increase鈥� and the sole issue was whether under the Scottish regulations the dwelling, or any part of it, 鈥渉as subsequently been sold鈥�.

In the Benzies case the same point of construction arose, but in the context of the transfer of a share in the matrimonial property between husband and wife as part of a divorce settlement. 听A sum of 拢20,000 was said to represent the net equity value of the wife鈥檚 one half undivided share.

The Court decided in both cases that the sale of a 鈥渟everable proprietorial share鈥� in a dwelling was not a sale of the dwelling. 听There are no grounds to distinguish the decision from equivalent legislation in England and Wales.

Transfers of 鈥渟lices鈥� of additional share in the freehold interest under the provision of 鈥榖uy-rent鈥� staircasing schemes (or 鈥榮hared ownership鈥� schemes) are also no longer considered a 鈥渞elevant transaction.鈥�

Sale of a fee simple subject to a long leasehold interest for consideration will still be a 鈥渞elevant transaction鈥�. (This might be referred to as the sale of a Ground Rent).

If two properties are exchanged, even if there is no money exchanged, that transaction will still fall within the definition of a 鈥渞elevant transaction鈥�.听

A 鈥渞ight to buy鈥� purchase will be a 鈥渞elevant transaction鈥� even though the taxpayer remains unchanged.

3.6 Splits and mergers

In all cases where the LO is considering a split or merger of a dwelling, it is vital to firstly identify the hereditament.听 Next the LO must understand how the new dwelling is created.

For example, has a single hereditament been split into two new hereditaments, each being a dwelling, or has a single hereditament now become two dwellings due to disaggregation? 听(See PN 5).听 In both cases there are two dwellings, but the effective date may be different in each case.

Where there is a split or merger of a dwelling, all changes must be considered on the relevant day.听 This will include any extensions.听 In Corkish (LO) v Berg [2019] EWHC 2521, a property was extended over the years.听 An annexe was created, and the LO entered the band for the new annexe into the list.听 The LO also reviewed the band on the main house concluding, because of the extensions and even allowing for the loss of the annexe, the original band was too low.听 The High Court confirmed the LO was correct to take account of the extensions.听 This was not a situation where there was a material increase requiring a relevant transaction because the dwelling had changed.

In another case, R v East Sussex VT, Ex parte Silverstone [1996] RVR 203, two flats in a house were converted back into a single house.听 The flats were each in band C.听 Following the works, the LO placed the new property in band E.听 The High Court confirmed the LO was correct to delete the two bands for the original flats and then insert a new band for the new dwelling.

A merger of dwellings, however originally created, will constitute a new dwelling. So, 听the material increase provisions do not apply in this situation听.

3.7 Effective dates

In England, the effective dates for alterations are found in Reg 11 of the English Appeal regulations.听 For Wales, it is Reg 14 of the Welsh Appeal regulations.

Appendix 2.1 sets out the correct effective dates for England and Wales.

3.8 Consequentials

A 鈥渃onsequential鈥� is a property that requires a band change as a direct and obvious result of a verified band decision (up, down or no change) on a nearby property. 听

If, when considering a proposal on a property, it becomes apparent that a comparable is clearly in the wrong band, that comparable should be dealt with as a consequential and its band amended.听 The consequential should be cleared before a decision notice is issued.听 If the proposal becomes an appeal, any consequentials must be dealt with prior to any VT hearing.

Instructions for raising and clearing consequentials can be found on the Guidance hub.

3.9 Completion notices

There are two ways a dwelling can be shown in a list. 听Firstly, by coming into existence as a dwelling.听 Secondly, where the building is not quite completed, by the billing authority (BA) serving a completion notice (CN). 听

The rating CN procedure described in Schedule 4A of Local Government Finance Act 1988 (LGFA 88) has been imported into Council Tax procedures by s17 of LGFA 92.

A BA is required to serve a CN on the owner of a new dwelling when it comes to their attention that the work remaining to be done is such that the dwelling can reasonably be expected to be completed within three months. 听The notice will state the date (the 鈥渃ompletion day鈥�) when the BA considers the dwelling can reasonably be expected to be completed. 听This can be the date of the notice or any date up to three months in the future.

Following service of a CN, the owner and the BA may agree a completion day different from that shown in the notice. 听Provision is also made for the owner to appeal to the VT. 听The LO is not involved in such an appeal.

Where a CN is served and the dwelling is not complete on or before the completion day, the building, or any part of it, that is a dwelling, is deemed to have come into existence on the completion day. 听These dwellings should be banded and entered in the list with the completion day as the effective date. 听If the building is in fact complete, any dwelling that forms a part of this building, will have already come into existence and the deemed completion will no longer apply. 听The effective date will then be the day it was completed.

If an LO is in doubt whether the building is sufficiently complete to constitute a dwelling, the BA should be asked to issue a CN before the list is altered. 听The law in this regard was examined in the case of RGM Properties v Speight LO 2011.

Schedule 4A(3) of the LGFA88 states that a BA may only withdraw a CN by serving a subsequent one in its place. 听There is no provision to simply withdraw a CN. 听Where such a notice is received, the LO should regard the lawful CN as still being valid and inform the BA of this. 听Advice should be sought from the Litigation and Technical Policy team in cases of difficulty.

BAs are required to supply the LO with a copy of any completion notice served, details of any agreement on a completion day, and advise when a completion notice has been withdrawn (para 7 Sch. 4A LGFA 1988).

4.1 Description of Schedules

Following input, revised data resulting from reports, settled proposals (agreed and well-founded) and appeals (decided by the VT/VTE) is stored in the Council Tax application, ready for inclusion in the next Schedule of Alterations.

4.2 Timing of Schedules

Schedules are generated centrally in accordance with the VOA鈥檚 Calendar of Overnight Outputs.

4.3 Output

On the morning following generation, the Schedules are available electronically.

A Statement of Numbers and Bands for each BA is produced as part of the generation.

4.4 Issue of Listing Officer Notifications

Regulation 15 of听SI听1993/290 (Wales) and Regulation 12 (2) SI 2009/2270 (England) state that the LO must serve notice on the person who appears to be the taxpayer within six weeks from the date of the relevant alteration to the听Valuation List. Notices are automatically generated and sent when the list is changed.

4.5 Procedures Following the Settlement of Proposals and Appeals

Reg. 15 of听SI听1993/290 (Wales) and Reg. 9 (3) SI 2009/2270 (England) require the List to be altered within six weeks of an agreement being signed by all parties or of the LO receiving a written decision from the Valuation Tribunal.

It is the Listing Officer鈥檚 responsibility to ensure that the correct听effective date听is adopted when the CT list is altered. The听effective date听to be adopted in each instance should be selected from the tables below. Date of Schedule is shown as DOS. In the case of reconstitutions where the dates for deletion and insertion do not coincide, the existing entry (entries) should be made inactive, and the new entry (entries) inserted as two separate actions.

Circumstance Causing List Alteration	Effective Date to be adopted for CT Band
New dwelling	A new dwelling; including new dwellings with new annexes, splits, and mergers.	Date the dwelling/dwelling with annexe came into existence
HMO - England only	Any property which meets the definition of HMO must be aggregated into a single Band w.e.f. 1 December 2023. 听 See Practice Note 6A	England: 1/12/2023 or date the HMO came into existence, whichever is later. Wales: does not apply
Demolition / no hereditament	A dwelling has ceased to exist.	Date dwelling ceased to exist
Compiled list error: band down	When correcting the original compiled error where band will be reduced.	England:听1 April 1993 Wales:听Post 1/4/2010: later of list compilation date or 6 years before DOS.
Compiled list error: band up	When correcting the original compiled error where band will be increased.	DOS
Composite Issue (1):	When dwelling has become or ceased to be a composite. e.g. garage converted to office, is occupied by the same rateable occupier as the dwelling, the hereditament becomes composite or, conversely rooms formerly used as guest rooms now returned to domestic use.	Date of change
Composite Issue (2):	An increase or decrease in the domestic use of a composite. e.g. additional guest rooms made available for commercial letting or, conversely a reduction in the number of guest rooms used for commercial letting.	Date of change
Disaggregation Issue (1): Original compilation error	Incorrectly shown as one, where听hereditament听should have been shown as 2 or more dwellings under Article 3 CT (Chargeable Dwellings) Order. [NB听Do not confuse with separate dwellings which were separate hereditaments听鈥� that would be: 1/4/93 In England or 1/4/05 for the 2005 List in Wales].	DOS
Disaggregation Issue (2): Inaccuracy when making previous alteration	Incorrectly shown as one, where one听hereditament听should have been shown as 2 or more dwellings under Article 3 CT (Chargeable Dwellings) Order. [NB听Do not confuse with separate dwellings which were separate hereditaments 鈥� that would be the date they came into existence.]	DOS
Disaggregation Issue (3): Any other case	e.g. Where a post compilation list annexe to an existing dwelling has been created or discovered that is not shown in the list. [NB This is not a Compiled List error, nor a correction of a previous alteration.]	England: DOS Wales: Post 8/11/23: 听DOS Pre 8/11/23: Date of coming into existence of annex.
Correcting Inaccuracy: Previous alteration	Correcting inaccuracy which arose when making a previous alteration which will REDUCE band. [NB (1) Does not apply when inaccuracy was failure to disaggregate OR (2) correcting inaccuracy which will INCREASE band.]	England: Day on which previous alteration had effect. Wales: As England.听The 6-year backdating rule only applies to compiled list alterations.
Material Reduction Cases:	Where there has been a material reduction in value and dwellings are re-banded (e.g. physical change to state of locality or demolition of part of dwelling).	The day on which change of circumstances occurred
Material Increase & Relevant Transaction	Where there has been a material increase and relevant transaction.	England: Post: 1/4/07: DOS. Pre: 1/4/07: date of completion. Wales: Post 8/11/23: DOS. Pre 8/11/23: Date of legal completion of transaction (i.e. date of instrument on听PD听or听SDLT听form)