Council Tax Valuation Bands are based on the price a property would have sold on the open market on 1 April 1991. Any increase or fall in a property's value which results from general changes in the housing market, will not affect its valuation. Movement in house prices is not a reason for having your Council Tax band changed.
Council tax bands are determined by the Valuation Office Agency, not by the district council.
Who can appeal?
An interested person has the right to challenge the band into which a property has been placed by the Valuation Office. An interested person may be:
- The person liable to pay the Council tax
- The owner (or person entitled to possession) of the property
- The person who would be liable if the property were not exempt
- The billing authority (or council) also has the right to appeal.
Grounds for Appeal
The grounds for appeal are restricted to:
- Where you believe that the banding should be changed because there has been a material increase or material decrease in the property's value (these terms are explained below)
- Where you start or stop using part of your property to carry out a business, or the balance between domestic and business use changes
- Where the Valuation Office has altered the Council Tax Valuation List without a proposal having been made by a taxpayer.
An appeal may be made when you become the taxpayer in respect of a property for the first time (Your appeal must be made within six months, but if an appeal on the same grounds 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 carried out on the property. In these cases, revaluation does not take place until after a sale of the property-so the person appealing would normally be the new owner or resident.
A material reduction in value may result from the demolition of any part of the property, 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, revaluation should take place as soon as possible.
Last reviewed: 01 - 05 - 2018