Challenge your Council Tax band

The Valuation Office Agency (VOA) is responsible for banding homes in England and Wales for Council Tax.

Council Tax bands are based on the open market value of a property - the price a home could have been sold for - at a fixed point in time.

This is known as the antecedent valuation date (AVD). The date used is set in law, and it’s different in England and Wales. In England, the AVD is 1 April 1991. In Wales, the AVD is 1 April 2003.

If you’d like to learn more, read the VOA’s guidance on how domestic properties are assessed for Council Tax bands.

If you think your Council Tax band is wrong, you may be able to challenge it. There are two types of challenge, and different rules apply for each.

A proposal is a formal challenge. You can only make a proposal in certain circumstances, such as if you’ve been paying Council Tax on your property for less than six months. When you make a proposal, by law the VOA must review your band.

A band review is an informal challenge. Anyone who has been paying Council Tax on their property for more than six months can request a band review, but the same legal rights don’t apply. The VOA will only look at your case if you provide strong evidence which suggests your band is wrong.

To find out more, read the VOA’s guidance on challenging your Council Tax band.

The Valuation Office Agency (VOA) bands properties for Council Tax.

In limited circumstances it may delete a property’s Council Tax band. When this happens,

the property will be removed from the Council Tax list and will not be liable for Council Tax.

A property must be fully demolished, truly derelict or undergoing major renovation for the VOA to delete its Council Tax band.

To learn more about what this means, read the VOA’s guidance on removing a property from the Council Tax list.

Guidance and all links to all relevant VOA forms can be found here.

If you appeal your band you must continue to pay your Council Tax while the appeal is in progress.

This video from the Valuation Office Agency explains what evidence taxpayers need to provide when making a challenge: