Valuation Office Agency
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Council Tax bands are based on how much a property was worth on:
- 1 April 1991, for England and Scotland
- 1 April 2003, for Wales
This guide is also available in Welsh (Cymraeg).
You can challenge your Council Tax band if there has been a change that affects the property or you think your band is wrong.
For properties in England and Wales, you submit your challenge to the Valuation Office Agency (VOA).
In Scotland, you submit your challenge to an assessor based in your local Valuation Joint Board or council. Find a Scottish Assessor on the Scottish Assessors Association website.
If theres been a change that affects the property
You can propose a new band if theres been a change that affects the property. One of the following must apply:
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your property has changed - for example, its been split into multiple properties or merged into one
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your propertys use has changed - for example, part of your property is now used for business
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your local area has changed physically - for example, a new supermarket has been built
You can apply for a property to be removed (deleted) from the Council Tax list if any of the following apply:
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your property has been demolished
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your property is derelict or in a state of serious disrepair with a number of serious structural problems
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your property is undergoing major renovation work affecting all or most of the property
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your property is now being used as a business and no longer counts as a domestic property
You cannot have a property removed just because its in poor repair, it must be derelict or in disrepair. Theres more guidance on what counts as poor repair and whats derelict or in disrepair.
Once a property has been removed from the Council Tax list, you will no longer pay Council Tax on that property.
Youll only start paying Council Tax again if a property was removed because of major renovation work and that work has been completed. The property will be rebanded and youll need to pay Council Tax from the works completion date.
If you think your band is wrong
You can also challenge your Council Tax band if there have not been any changes to the property recently but you think the band is wrong.
Youll need to provide supporting evidence showing why you think your property is in the wrong band - for example, details about properties that are similar to yours but in lower tax bands.