Council Tax valuation bands and appeals
Valuing properties for Council Tax is carried out by the listing officer of the Valuation Office Agency (part of the HMRC - Her Majesty’s Revenues and Customs), not your local council. The basis of valuation is the ‘capital value’ of each dwelling. Valuation lists can only be compiled fairly by assessing the values of dwellings on one common date. The 1st April 1991 was chosen for this exercise.
Details of the Council Tax charge for each band can be found under Current Council Tax Charges
You can also check the Valuation Office website for the correct banding for your property.
Appeals against your band
Any query or appeal regarding your banding should be addressed to the Valuation Office Agency
Grounds for appeal against your band
The grounds for appeal are restricted to the following criteria:
- Where you believe that the banding should be changed because there has been a material increase or material reduction in the dwelling’s value
- Where you stop or start using part of your dwellings to carry out a business, or the balance between domestic and business use changes
- Where the Listing Officer has altered a list without a proposal being made by a taxpayer
- Where you become the taxpayer in respect of a dwelling for the first time (your appeal must be made within six months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again)
A material increase in value may result from building, engineering or other work being carried out on the dwelling. In these cases a revaluation would not take place until after the property in question was sold.
A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases the revaluation would take place from the effective date of the change.