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Council Tax valuations are based on the value of properties that arent used for business purposes.

All properties are banded on the same basis, including properties bought under discount schemes, such as Right to Buy. The purchase price discounts applied to these properties arent taken into account when setting the band.

The VOA doesnt use property price indexes for information or valuations.

Council Tax bands in England (based on 1 April 1991 values)

Council Tax bands in Wales (based on 1 April 2003 values)

Every property will be banded for Council Tax if it qualifies to be a dwelling (a self-contained accommodation used as a home). To be a dwelling, we will look to see if the property is either habitable or capable of repair.

In limited circumstances, we may delete a Council Tax band. This means that a property will not have a Council Tax band and the taxpayer will not pay any Council Tax until the property is entered into the list again following completion of work or service of a completion notice by the local authority.

If a property is occupied, its generally assumed to be habitable and the band will not be deleted, even if significant repair or renovation works are underway.

If no one is living in your property, and it is either:

• in such poor state, that to repair it would give a property of a different character
• undergoing a major scheme of works so that the whole property is now uninhabitable

Then you can make a proposal to have the council tax band deleted by using the Challenge Your Council Tax band page on the Gov.uk website.

Council Tax band assessments

The VOA assesses properties to ensure that theyre in the correct Council Tax band. They automatically assess some properties, for example when a property has been made smaller or when a property is newly built. The VOA also assesses properties when asked to do so, such as during a Council Tax appeal or band review.

Assessments are based on a number of factors, such as a propertys:

• size
• layout
• character
• location
• change in use
• value on 1 April 1991 (England) or 1 April 2003 (Wales)

Check your Council Tax band inEngland and WalesorScotland.

Aproperty thats increased in size may move to a higher bandwhen its next purchased.

If you have any concerns regarding the assessment of your Council Tax bandcontact the VOA.

New properties

When a new property has been built, or an existing property is converted to domestic use (for example, a warehouse conversion), the property will need to have a Council Tax band.

If youve moved into a property that doesnt have a Council Tax band, you shouldcontact your local council. Theyll provide the VOA with the information they need to allocate a band.

Theres guidance available on how tostart paying Council Tax.

Making sure your property is in the right band

In a select few situations abanding can be changedwithout a sale. For example, if a property is extended with a self-contained annexe.

In England, any increase will apply from the date that the Council Tax valuation list is altered. You dont need to tell us about sales, as this information comes to us from the purchasers solicitor via the Stamp Duty Land Tax Office.

In Wales, the annexe will be brought in from the date it came into existence. Any change to the band of the main house will usually be from the same date.

Visits from the VOA

If the VOA is unable to get enough information to band a property, theyll arrange a visit.

Usually, the VOA can get all the information they need from outside, so they wont need to disturb you. The inspector will often take photographs to save time. Generally, only 1 or 2 external pictures are necessary much like an estate agent would use.

If the VOA cant get all the information from the outside, they may ask to go inside the property. If photographs of the inside are needed these wont be taken without your permission.

Inspections can only happen with your consent. VOA staff inspect property in accordance with the governmentscode of practice on exercising powers of entry.

The VOA will arrange the visit when its convenient for you. Visits usually take 10 to 30 minutes. If you have any questions, please contact us. The contact details can be found on the appointment letter.

Staff always carry and present identity cards that include their photograph. If someone claims to need to inspect your home for Council Tax purposes and you have your doubts, dont allow them access. Please contact the VOA to check the identity of callers if you have any concerns.

Banding of Houses in Multiple Occupation (HMOs)

From 1 December 2023 all HMOs in England are to be valued as a single property for Council Tax. This means that rooms in HMOs will no longer have their own band. One Council Tax band will now cover the whole property.

Learn more about how to bring your Council Tax band in line with new legislation.

Wales

Many HMOs were originally built as large houses but are now occupied by multiple households. The starting point is that each separately let part qualifies as a separate dwelling with its own band, whether or not it is self-contained. There may be circumstances, however, where the VOA can amalgamate the bands in particular circumstances. Here are some examples of how different types of HMO are banded:

• HMOs with little or no adaptation: Where minor adaptations like door locks are added, and the occupants of the separately let parts share the kitchen and bathroom of the original house, then the VOA can put the whole property into one band
• HMOs with adapted letting rooms: Separately let rooms in a HMO may have been structurally and/or physically adapted, for example, so that they have their own kitchenette or separate shower/bath and WC. They will be given their own band even though may share some facilities. In making a decision, the VOA will look at all the facts, including whether the property has been structurally altered

Examples

HMOs with little or no adaptation: Where minor adaptations have been added then the VOA can put the whole property into one band. This could be where door locks are added and the occupants of the separately let parts share the kitchen and bathroom of the original house.

HMOs with adapted letting rooms: Separately let rooms in a HMO may have been adapted, for example, so that they have their own kitchenette or separate shower/bath and WC. They will be given their own band even though may share some facilities. In making a decision, the VOA will look at the degree to which each part has been structurally altered.

Purpose built HMOs: These properties would generally not be combined and would have separate assessments for each internal unit.

Theres

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