How is the banding of my property decided?
The Listing Officer of the Valuation Office Agency is responsible for the valuation and banding of all properties. The valuations are based on the selling price as at 1st April 1991 and will not be affected by subsequent changes in house prices. All new properties are valued and banded as if they had existed at 1st April 1991, not what they are actually sold for.
| Band | Value |
|---|---|
| A | Up to £40,000 |
| B | £40,001 to £52,000 |
| C | £52,001 to £68,000 |
| D | £68,001 to £88,000 |
| E | £88,001 to £120,000 |
| F | £120,001 to £160,000 |
| G | £160,001 to £320,000 |
| H | more than £320,000 |
You may check the banding of your property by using the band search facility in the Related Content.
What happens if I make alterations to my property?
Council Tax Bands reflect property values at 1st April 1991, so any later improvements such as an extension or conservatory will not immediately affect the banding.
The Council notifies the Valuation Office Agency of any improvements as a revaluation and possible rebanding may occur if your property changes hands.
Any material reduction in the value of your property, for example a demolition of part of the dwelling, will also be checked by the Listing Officer. In such cases, any rebanding will take effect immediately.
Appeals
The grounds for appeal against banding are restricted to the following cases:
- Where you believe that the banding should be changed because there has been a material increase or material reduction, (this is explained later) in your property value:
- Where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes;
- Where the Valuation Office has altered a valuation band without a proposal having been made by a taxpayer;
- Where you become the taxpayer 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 the value of your property may result from building or other work carried out on the dwelling. In these cases the property would not be rebanded until after a sale, so the person appealing would usually be the new owner or resident.
A material reduction in the value of your property 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 should take place as soon as possible.
Making an appeal does not allow you to withhold payment of Council Tax. If your appeal is successful you will be entitled to a refund of any overpaid Council Tax.
To appeal against your Council Tax band see Related Content
Removing a property from the Council Tax list
The Valuation Office Agency will consider removing a property from the Council Tax rating list in limited circumstances if the property has been fully demolished, is truly derelict or undergoing major renovation.
They cannot delete a property that is in poor repair (rather than being truly derelict) or is undergoing what we consider to be normal levels of repair.
For more information please see ‘Removing a property from the Council tax list’ in related content.
Removing a property from the Council Tax list - GOV.UK
What happens if I disagree with the decision made?
If an appeal is not resolved by contact with the Valuation Office, you may further appeal to the Valuation Tribunal. This tribunal, whose contact details are below, is independent to the Valuation Office.
Telephone: 0303 4458100
Email: appeals@valuationtribunal.gov.uk
More details of the appeals procedures, including the role of the Valuation Tribunals, can be found on their website at www.valuationtribunal.gov.uk