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 there’s been a change that affects the property You can propose a new band if there’s been a change that affects the property. One of the following must apply: your property has changed - for example, it’s been split into multiple properties or merged into one your property’s use has changed - for example, part of your property is now used for business 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: your property has been demolished your property is derelict or in a state of serious disrepair with a number of serious structural problems your property is undergoing major renovation work affecting all or most of the property 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 it’s in ‘poor repair’, it must be derelict or in disrepair. There’s more guidance on what counts as poor repair and what’s 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. You’ll 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 you’ll need to pay Council Tax from the work’s 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. You’ll 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.

Evidence that supports your challenge

You’ll be asked for evidence that your Council Tax band is wrong when you challenge a Council Tax band in England or Wales. You’ll need to give your evidence when you apply. Check how to challenge your Council Tax band in Scotland . If there’s been a change that affects the property If you’re proposing a new band, you must provide one of the following pieces of evidence: a description of any changes to your property - if it has been split into multiple properties or merged into one details of your property’s change of use - if part of your property is now used for business a description of how your local area has changed physically - for example, if a new supermarket has been built details of any physical works which have taken place to your property If you’re asking for a property to be removed from the Council Tax list The evidence you need to provide will depend on the reason you’re asking for the property to be removed. Find out more in the guidance about removing properties from the Council Tax list If you think your band is wrong You’ll need to provide addresses for up to 5 similar properties in a lower band than yours. The properties should be the same as your property in terms of: type - for example, if you live in a semi-detached house the properties should be semi-detached houses size - for example, number of bedrooms and total area age style and design The properties should also be either: in the same street or estate - if you live in a town or city in the same village - if you live in the countryside Evidence from house prices You can also use the price that your property or similar properties sold for as evidence, if the sales were between: 1 April 1989 and 31 March 1993 - if your property is in England 1 April 2001 and 31 March 2005 - if your property is in Wales You can look up property sale prices online from 1995 onwards. Compare the sale prices to the prices the properties are valued at for Council Tax. Council Tax band Properties in England - value in April 1991 Properties in Wales - value in April 2003 A Up to £40,000 Up to £44,000 B More than £40,000 and up to £52,000 More than £44,000 and up to £65,000 C More than £52,000 and up to £68,000 More than £65,000 and up to £91,000 D More than £68,000 and up to £88,000 More than £91,000 and up to £123,000 E More than £88,000 and up to £120,000 More than £123,000 and up to £162,000 F More than £120,000 and up to £160,000 More than £162,000 and up to £223,000 G More than £160,000 and up to £320,000 More than £223,000 and up to £324,000 H More than £320,000 More than £324,000 and up to £424,000 I Not applicable More than £424,000 If the sale prices are outside the Council Tax band, you can use this as evidence. You will need to give: the addresses of the properties the sale prices the dates the properties were sold - the closer this is to the valuation date, the more likely the Valuation Office Agency ( VOA ) will be able to use this evidence The VOA will not consider average house price information from websites such as Nationwide House Price Index, Nethouseprices, Rightmove or Zoopla as strong evidence.

For properties in England and Wales, use the online service to: challenge your Council Tax band ask for a property to be removed from the Council Tax list You’ll need to provide evidence to support your case . Start now You must continue paying your Council Tax while the challenge is happening. You can also appoint someone else to challenge on your behalf . Check how to challenge your Council Tax band in Scotland . If you cannot use the online service You can also call or email the Valuation Office Agency ( VOA ) to challenge your Council Tax band. You’ll need to provide supporting evidence when you contact them. Valuation Office Agency ctinbox@voa.gov.uk Telephone (England): 03000 501 501 Telephone (Wales): 03000 505 505 Monday to Friday, 9:00am to 4:30pm Find out about call charges To ask for a property to be removed from the Council Tax list, you’ll need to complete a Council Tax challenge form .

After you make a challenge

The Valuation Office Agency ( VOA ) will confirm they’ve got your challenge. This is usually within a few days, but can sometimes take up to 28 days. They’ll review your challenge and make a decision. This can take up to 4 months. If the VOA needs more information they’ll contact you. When they’ve finished the review, they’ll do one of the following: change your Council Tax band - your local council will revise your bill and adjust your payments remove your property from the Council Tax list - check what happens after a property has been removed tell you why your band cannot be changed If you disagree with the decision You can appeal the decision in some cases. You’ll be told if you can appeal and how to do this when you get your decision. If there’s been a change that affects your property You have the right to appeal the decision of the VOA . If you think your property is in the wrong band You can only appeal the decision of the VOA if either: you’ve been in your property and paying Council Tax for less than 6 months your band has changed in the last 6 months When you need to appeal If you can appeal, you normally need to do this within 3 months of getting the decision. You may be able to get the time limit extended in some circumstances. You’ll need to explain why you need an extension on the appeal form. How to appeal a decision In England, you can appeal to the Valuation Tribunal . The Valuation Tribunal is independent of the VOA . It’s free, but you have to pay your own costs. If the tribunal agrees with you, the VOA will change your band and the council will update your bill. If you’re in Wales, send it to the Valuation Tribunal for Wales . Get help The Valuation Tribunal has guidance on: the appeal process preparing evidence for the hearing You can also contact the tribunal for help. Valuation Tribunal Telephone: 0300 123 2035 Find out about call charges

Challenge your Council Tax band

Overview

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 there’s been a change that affects the property

You can propose a new band if there’s been a change that affects the property. One of the following must apply:

your property has changed - for example, it’s been split into multiple properties or merged into one
your property’s use has changed - for example, part of your property is now used for business
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:

your property has been demolished
your property is derelict or in a state of serious disrepair with a number of serious structural problems
your property is undergoing major renovation work affecting all or most of the property
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 it’s in ‘poor repair’, it must be derelict or in disrepair. There’s more guidance on what counts as poor repair and what’s 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.

You’ll 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 you’ll need to pay Council Tax from the work’s 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.

You’ll 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.

View a printable version of the whole guide

Challenge your Council Tax band

Overview

If there’s been a change that affects the property

If you think your band is wrong

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Challenge your Council Tax band

Overview

If there’s been a change that affects the property

If you think your band is wrong

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