In England all domestic properties are provided with a Council Tax valuation band by the Valuation Office Agency (VOA).
These bands are based on the price the property would have sold for on the open market on 1 April 1991, not their current sale price.
The valuation band determines how much Council Tax you pay at the property.
All properties are banded on the same basis, including properties bought under discount schemes, e.g. Right to Buy. The purchase price discounts applied to these properties are not taken into account when setting the band.
Band Value at 1 April 1991
Your Council Tax bill shows which band applies to your home.
The VOA maintains the Council Tax Valuation List. This includes placing new properties within a Council Tax band and changing bands for properties when necessary.
To understand why your property is in a certain band, please see how domestic properties are assessed for Council Tax bands.
You can ask the VOA to review your Council Tax band if you think it is wrong and you have been the taxpayer for less than six months, or your band has changed in the last six months. If this does not apply you can still ask VOA to review your Council Tax band, but you'll need to provide strong supporting evidence showing why you believe your property is in the wrong band.
You can find out more from the government website where you can check your band and submit a challenge if you think your band may be wrong.
You should note that making an appeal does not allow you to withhold payment of the tax. If your appeal is successful you will be entitled to a refund of any over-payment.
Customers seeking to have their property deleted from the Council Tax list can access a Council Tax proposal form on GOV.UK
There are separate forms for England and Wales. This form should be used by customers if your property is:
The VOA have agent standards that set out:
For further information, please contact Revenues:
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