This isn't so much a question about CTB, more about CT. I have a client who is an owner-occupier with her husband and four children in a 2-bed terraced house. The client cares for her mother, who receives AA and who lives next door.

They have had an adjoining internal door built between the two houses, effectively making it one house. This is to make it easier to care for the mother and also so two of the children can sleep in one of the bedrooms in the mother's house.

They want to know if they can arrange to have one council tax bill issued and treat the two properties as one. It is my understanding that they would need to have a revaluation done for this to happen, but that it will not be possible to apply for a revaluation unless the house(s) are sold? Or does this just apply if there is a change to the value of a single property due to, for example, having an extension built?

Any thoughts, anyone?