Section 1: introduction and essential background
The Valuation Office Agency's (VOA) technical manual for assessing domestic property for Council Tax.
VO letters and forms which are not included as appendices are available as MS Word Templates.
1.1 Preface
This Manual has been written to enable Business Unit and site management, caseworkers and administrative staff in England and Wales to deal with Council Tax work.
It consists of three sections:-
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Section 1 - Introduction
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Section 2 - Maintenance of Council Tax lists
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Section 3 - England: Proposals and Appeals
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Section 3 - Wales: Proposals and Appeals
Appendices are attached to each section.
Practice Notes provide guidance on legal and technical matters which affect the banding process.
1.2 Legislation
Council Tax came into effect on 1 April 1993. It was established under the provisions of the Local Government Finance Act 1992 (LGFA 92). The Act requires the Commissioners of Inland Revenue (now known as HM Revenue & Customs) to carry out valuations of dwellings in England and Wales for the purposes of compiling and maintaining valuation lists and specifies the bands that dwellings are to be placed in. The Commissioners have delegated this duty to the Valuation Office Agency (VOA).
Specific Regulations are contained in Statutory Instruments. (Each title is a hyperlink to the legislation).
Statutory Instrument 1993/290 - The Council Tax (Alteration of Lists and Appeals) Regulations 1993(SI1993/290). The regulations apply to the English and Welsh 1993 Council Tax Lists.
Statutory Instrument 2005/181 The Council Tax (Alteration of Lists and Appeals) (Amendments) (Wales) Regulations 2005 (SI 2005/181) amended the 1993 regulations for Wales. The regulations apply to the 2005 Council Tax List for Wales only. See 1.3 below.
Statutory Instrument 2009/2270 The Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 (SI 2009/2270) revoked the 1993 regulations for England. The regulations apply to England only and came into effect on 1 October 2009.
Currently, there are 8 valuation bands in England, lettered between A and H, and nine in Wales, lettered between A and I. One of these valuation bands is allocated to each dwelling. There are different levels of value for the bands in England and in Wales. For the 1993 Lists these were: -
England
| Valuation Band | Range of values |
|---|---|
| A | Not exceeding £40,000 |
| B | Exceeding £40,000 but not exceeding £52,000 |
| C | Exceeding £52,000 but not exceeding £68,000 |
| D | Exceeding £68,000 but not exceeding £88,000 |
| E | Exceeding £88,000 but not exceeding £120,000 |
| F | Exceeding £120,000 but not exceeding £160,000 |
| G | Exceeding £160,000 but not exceeding £320,000 |
| H | Exceeding £320,000 |
Wales: 1 April 1993 – 31 March 2005
| Valuation Band | Range of values |
|---|---|
| A | Not exceeding £30,000 |
| B | Exceeding £30,000 but not exceeding £39,000 |
| C | Exceeding £39,000 but not exceeding £51,000 |
| D | Exceeding £51,000 but not exceeding £66,000 |
| E | Exceeding £66,000 but not exceeding £90,000 |
| F | Exceeding £90,000 but not exceeding £120,000 |
| G | Exceeding £120,000 but not exceeding £240,000 |
| H | Exceeding £240,000 |
1.3 Council Tax revaluations
In Wales, there was a revaluation which took effect on 1 April 2005, with an Antecedent Valuation Date (AVD) of 1 April 2003.
In England, a proposed revaluation, due to take effect on 1 April 2007 (with an AVD of 1 April 2005), was postponed.
The instructions for carrying out the revaluations were given in short term Instructions & Advice documents (IAs).
This Manual includes instructions covering the maintenance of Council Tax Valuation Lists and challenges made against the bands in these Lists. It has been updated to take account of the revaluation in Wales. The bands in Wales are now:-
Wales: 1 April 2005
| Valuation Band | Range of values |
|---|---|
| A | Not exceeding £44,000 |
| B | Exceeding £44,000 but not exceeding £65,000 |
| C | Exceeding £65,000 but not exceeding £91,000 |
| D | Exceeding £91,000 but not exceeding £123,000 |
| E | Exceeding £123,000 but not exceeding £162,000 |
| F | Exceeding £162,000 but not exceeding £223,000 |
| G | Exceeding £223,000 but not exceeding £324,000 |
| H | Exceeding £324,000 but not exceeding £424,000 |
| I | Exceeding £424,000 |
The Local Council (the “Billing Authority”) is responsible for the setting and collection of Council Tax, based on the valuation band ascribed to each dwelling.
1.4 Antecedent Valuation Dates
The Antecedent Valuation Date (AVD) for Council Tax purposes has been set in the legislation. The basis of valuation states that the value of any dwelling shall be taken to be the amount which, subject to certain assumptions, it might reasonably have been expected to realise if it had been sold by a willing vendor.
1993 Council Tax Lists (England and Wales)
The AVD for England and Wales is 1 April 1991. [SI 1992/550 The Council Tax (Situation and Valuation of Dwellings) Regulations 1992]
2005 Council Tax List (Wales only)
The AVD in Wales is 1 April 2003.[SI 2003/3046 The Council Tax (Valuation Bands) (Wales) Order 2003 applies]
Further guidance relating to the AVD is given in Practice Note 3 of this Manual. Separate versions are provided for England and Wales, as different regulations apply.
1.5 Definitions of “Proposal” and “Appeal”
The LGFA 92 refers to the term “proposal” for any documentation completed by a taxpayer, or their agent, where they are asking for a different CT band to the one currently shown in the CT List, or another change to the assessment, such as it being deleted. There are limited circumstances when a “proposal” can be made. This is covered in detail in Section 3 of this Manual.
Before 1 October 2009 the appeal regulations required a listing officer to identify unresolved proposals and forward them to the clerk of the Valuation Tribunal, at which time they became appeals. This remains the position in Wales.
From 1 October 2009 in England an “appeal” will only arise in the following circumstances. The new regulations require the Listing Officer to serve a formal decision notice in response to a proposal within four months of receipt of the proposal. If the proposer does not accept the decision, they must appeal direct to the Valuation tribunal within 3 months of the decision notice. An unresolved appeal will be heard by the Valuation Tribunal.
1.6 The VOA website – further information
Information on Council Tax is provided on the GOV.UK website. Council Taxpayers can find out their bands and are also able to make a proposal or ask for a review of their band.
1.7 Use of the Welsh Language
The VOA is fully committed to the provisions of the Welsh Language Act 1993.
All correspondence received in Wales in the Welsh language must be similarly replied to, and all information must be supplied in Welsh.
Listing Officer Notifications for dwellings in Wales are issued automatically in both English and Welsh, with bilingual letter headings.
Introduction
This section is included for information only. For current work, this is of historical interest only. Current practice is to review individually any property which has a proposal/review and to follow current guidance.
2.1 Background
The initial banding exercise was carried out in 1991/1992. The Valuation Office Agency was responsible for the completion of the exercise and was assisted in its task by outside contractors. It required the allocation of a band to every known dwelling in England and Wales and for these bands to be entered into the Valuation List ready for publication in March 1993.
To assist in this task, a valuation model for banding purposes was set up.
2.2 The Valuation Model
The Model sought to utilise to the full, information and records already held by the VOA to allow most dwellings to be banded at the desk. Very few properties were externally inspected.
The Model laid down the identification of distinct value-significant locations and the main property types occurring in those locations. For these main property types, key properties were identified, fully described and valued. This provided a basis for the banding of other properties by using comparables identical to the key properties.
The Model was not appropriate for every locality or for the valuation of every dwelling in each locality. It did however provide a basis for the allocation of most bands.
2.3 Key Properties
Several key properties were identified in each of the distinct value-significant locations. The key property concept provided for the identification of permissible variations whilst still allowing the subject dwelling to remain within the same band.
At the same time sales evidence within about 6 months of the AVD was analysed to accord with the statutory definition of market value as set out in the Domestic Property (Valuation) Regulations 1991.
The valuation of each key property was undertaken in accordance with the above Regulations and its appropriate Council Tax band allocated and recorded on the key property form, including details of the comparable evidence with remarks to show how the decision was reached.
This was followed by a consideration of which variations were permissible before the band became inappropriate
2.4 Co-ordination
Following the valuation banding of key properties, LOs liaised with their colleagues in neighbouring/adjoining locations to ensure there was consistency of bands where Agency or Billing Authority boundaries divided centres of population.
2.5 The 2005 Revaluation in Wales
On 1 April 2005 a new valuation list came into force in Wales.
The Welsh Assembly Government (now the Welsh Government) commissioned a Council Tax Revaluation and Rebanding of all dwellings in Wales, which took effect on 1 April 2005, with an Antecedent Valuation Date (AVD) of 1 April 2003.
Details of the banding structure were announced in The Council Tax (Valuation Bands) (Wales) Order (SI 2003/3046(W289)) which came into force on 30 November 2003.
Banding Methodology
It was decided from the outset that a “manual” Revaluation would take place in Wales. Statistical information of property sales was provided by the VOA to the Welsh Assembly Government in order that a banding structure could be arrived at, and then individual properties placed in those bands. This followed closely the approach adopted for the 1993 Initial Banding Exercise.
The broad methodology and timescale adopted was as follows: -
Survey Records (April 2002-ongoing); Updating of survey records takes account of alterations to dwellings since 1993.
Information was gathered from taxpayer questionnaires together with external and internal inspections.
Key Sale Creation (October 2002- September 2003); Identification of the key sales evidence from VOA records within each locality was completed. A taxpayer questionnaire was then used to verify survey records as at the date of sale. The sales were later analysed, when the bands were known, to set parameters in readiness for banding.
The Banding Exercise (April 2003- July 2004); Billing Authority areas were divided into “communities” and the larger communities divided into location specific batches in readiness for banding. Banding sheets were created, which contained not only current band and addresses but also survey characteristics and the last sale on each property, where available.
Prior to commencement of banding, research was done within each “community” enabling identification of key property types and their values. The properties within each batch were then banded:
Specialist property types including agricultural dwellings, licensed property and park homes were the subject of national (England and Wales) co-ordination to ensure consistency of valuation approach. Information was obtained by the use of questionnaires where it was appropriate.
3.1 Appointment of a Listing Officer
The Commissioners of HM Revenue & Customs are responsible for the appointment of a Listing Officer (LO) for CT purposes for each Billing Authority (BA) in England and Wales. This is a statutory appointment under S.20 of LGFA 92. In practice a LO has responsibility for a valuation area which will include a number of BA areas.
3.2 Authority of a Listing Officer
The Listing Officer of each Unit is formally authorised by the Chief Executive Officer on behalf of the Commissioners of Revenue and Customs, to act as :-
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the Listing Officer for the purposes of LGFA 92 ;
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the Valuation Officer for the purposes of carrying out any of the functions imposed or conferred on the Commissioners of HM Revenue & Customs by S.26 and S.27 LGFA 92 ;
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the Valuation Officer in relation to rating matters (see Rating Manual).
The LO has a statutory duty to compile and maintain a CT List for each BA area under his/her control. As part of this duty, the LO and his/her staff should note any physical changes to dwellings, or features, which are observed during inspections for any purpose which lead them to suppose that any alteration to the CT List may be required. Appropriate action should then be taken.
Whilst there is no specific obligation on LOs to police BA areas under their control to record all changes which could lead to alterations of the List, vigilance on the part of all outdoor staff will ensure that VOA survey records are adequately maintained.
Documents sent out should be signed by, or on behalf of, the Listing Officer.
The absence of such an authority may invalidate actions taken. Any LO who, at any time, is without any authority covering the BAs concerned, should contact their line manager immediately.
If there is a gap between the end of one LO’s appointment and the start of the next (for example, due to death), it will be necessary to pause CT work until the new appointment is made. There must always be a duly authorised LO in post.
There is no provision for the appointment of Deputy Listing Officers.
3.3 Delegated authority
LGFA 92 provides authority for VOA employees to carry out inspections. Part of Section 26, which is reproduced below, states:-
1) If a Valuation Officer needs to value a dwelling for the purpose of carrying out any of his functions, he and any servant of the Crown authorised by him in writing may enter on, survey and value the dwelling if subsections (2) and (3) below are fulfilled.
2) At least three clear days’ notice in writing of the proposed exercise of the power must be given; and there shall be disregarded for this purpose any day which is:-
a) a Saturday, Sunday, Christmas Day, Good Friday; or
b) a day which is a Bank Holiday under the Banking and Financial Dealings Act 1971 in England and Wales.
3) In a case where a person authorised by a Valuation Officer proposes to exercise the power, that person must if required produce his authority.
4) If a person intentionally delays or obstructs a person in the exercise of a power under this section, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.
5) In this section…“Valuation Officer” means any Listing Officer and any other officer of the Commissioners of HM Revenue & Customs who is currently appointed by them to carry out any of their functions.”
In order to comply with the requirements of s.26(1) LGFA 92, all staff who carry out inspections and valuation duties for CT purposes must hold a written authorisation signed by the Valuation Officer. The officer is expected to keep the original in a safe place.
You should use your VO photo Identity document when inspecting a property for CT purposes and will need to take the authorisation letter with you. The letter will be not normally need to be shown as well as the identity document.
Staff should follow the guidance in the Property Inspector Manual when arranging to inspect properties.
3.4 Listing Officer and Valuation Officer
The CT legislation uses both the terms ‘Listing Officer’ and ‘Valuation Officer’.
This is because the Local Government Finance and Valuation Act 1991, which authorised work to start on the initial banding exercise, used the term ‘Valuation Officer’. This was carried forward to LGFA 92.
For most purposes regarding valuation and valuation lists the statutory officer is the ‘Listing Officer’ (LO). For certain purposes the LO’s powers are enhanced by being defined as the ‘Valuation Officer’. For these purposes the LO must be described as ‘Valuation Officer’. These concern Powers of Entry (s.26 LGFA 92) (see 3.3 above) and the power to serve Forms of Return (s.27(2) LGFA 92).
3.5 Representation at Valuation Tribunal Hearings
The LO may delegate to any officer in their Unit, caseworker or above, the duty of conducting cases before the Valuation Tribunal. Where the appeal concerns a dwelling which has been banded either by the LO or a member of staff, or by a person appointed to assist in carrying out valuations ((s.21(3) LGFA 92) in practice this means a contractor who carried out a part of the initial banding exercise in 1992). An officer representing the LO at a Valuation Tribunal/Valuation Tribunal England (VT/VTE) hearing must have an authorisation to do so (this does not apply to officers who may be called solely as witnesses to matters of fact).
At Valuation Tribunal hearings an officer conducting a case for the LO should describe themselves as the LO’s “representative”.
The Appellant may be represented or assisted by another person at the Valuation Tribunal.
In England this provision is set out in Reg 13 of The Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009:
“(1) A party may appoint a representative (whether a legal representative or not) to represent that party in the proceedings, but the representative must not be a member of the VTE or the VTS or an employee of the VTS.
(2) If a party appoints a representative, that party (or the representative if the representative is a legal representative) must send or deliver to the VTE written notice of the representative’s name and address unless the representative’s name and address have already been given to the VO or, as the case may be, the LO. “
In Wales this provision is set out in Reg 24 of The Council Tax (Alteration of Lists and Appeals) Regulations 1993:
“24. Any party to an appeal which is to be decided at a hearing may appear in person (with assistance from any person if he wishes), by counsel or solicitor, or any other representative (other than a person who is an employee or member of the valuation tribunal).”
3.6 Appeals to the High Court
An appeal against a VT/VTE decision for CT purposes is made to the High Court (HC). This may only be made on questions of law and not on matters of fact, such as the level of valuation/banding. See Section 3 part 5.
The Board’s Solicitor (HM Revenue and Customs) will be instructed and will handle the administration of all appeals to the High Court.
When an application is made by a taxpayer to the Valuation Tribunal for a case to be stated for the decision of the High Court, the Clerk will notify the LO.
3.7 Impartiality of Listing Officer
The LO must be impartial in all contact with members of the public and BAs. Bandings must be completely free from interest or prejudice. The amount of Council Tax which taxpayers have to pay to BAs depends on these bandings so officers must make sure that there are no reasons for an accusation of bias to be made against the LO.
3.8 Advice to Council Taxpayers
The LO should be careful not to give any advice to taxpayers personally, either of a general nature or of a more specific nature, relevant to the subject enquiry or any particular appeal. The LO may, if appropriate, direct taxpayers to where relevant information is available on the internet.
The LO should make certain that all staff take the greatest care when answering taxpayers’ enquiries. The desire to help should not lead to superficial advice being given where insufficient evidence or knowledge is available to reach a proper conclusion. Where a member of staff is unable to give accurate advice, it should be explained to the taxpayer that further consideration needs to be given to the enquiry. The matter should then be referred to a senior member of staff.
3.9 Enquiries from Taxpayers in Band A Dwellings
Taxpayers of dwellings in Band A have the same rights as all other taxpayers. However, any dwelling already in Band A cannot have a lower band. This should be pointed out in the reply to any taxpayer of a dwelling which is already in Band A. This does not apply to a taxpayer of a Band A dwelling who is for it to be deleted from the CT List, a higher band or a merger with, or split from, another property.
Taxpayers can be directed to the Billing Authority, who will be able to advise them of any relevant reliefs.
3.10 Ascertaining the Name of the Occupier
The LO has a duty to ascertain the name of the current Council Taxpayer. Reg 35(1) (3) of the Council Tax Regulations 1993 states that:-
“If the name of any taxpayer on whom notice is required to be served cannot after reasonable inquiry be ascertained, the notice may be served by addressing to “The Council Tax Payer” of the dwelling concerned.”
Where a BA does not supply this information on their reports, the LO should make every effort to find out the name from existing office records for the correct addressing of Listing Officer Notifications and other correspondence. Staff should ask for the occupier’s name when inspecting dwellings, but specific visits should NOT be made for this purpose only.
3.11 Disclosure of Property Attribute Data and Sales Information
3.11.1 Context
This policy reflects legislation that restricts the disclosure of data and replaces previous advice. It sets out what can and cannot be disclosed when VOA staff are handling a council tax enquiry or case where, in order to resolve the matter, there is a clear need to disclose information (e.g. about transactions and/or the property attributes). This policy does not cover general enquiries about sales information or property data, or requests for bulk information. These may need to be treated as Freedom of Information Act requests and different rules will apply.
3.11.2 Overview of Legislation
The circumstances in which we can, or cannot, disclose information stems from the Commissioners for Revenue & Customs Act 2005 and the Data Protection Act 2018 (DPA). The main provisions are summarised below.
3.11.3 The Commissioners for Revenues & Customs Act 2005 (CRCA) s.18(1) to 23
We all have a duty of confidentiality to a ‘person’, which can include a council taxpayer, which is set out in s18 (1) to s23 of the Commissioners for Revenue and Customs Act (CRCA) 2005. Section 19 makes it a criminal offence for an individual employee to disclose information capable of identifying a person. The full Revenue and Customs Act can be seen by clicking here.
The CRCA was drafted with the full knowledge of the application of the Freedom of Information Act 2000 (FOIA). Section 23 of the CRCA specifically states that any information which would specify a person or enable a person to be identified (which will, by implication, relate to any information about the sales of a property or its property attributes) is also regarded as exempt information under s44 (1) (a) of FOIA.
Section 18 (1) of the CRCA prevents VOA staff (as HMRC’s executive agency) from disclosing information which is held in connection with any of our statutory function. Section 18 (2) and (3) go on to set out when we may be permitted to disclose. This includes when we need to disclose information during the progression of an enquiry or case.
Section 18(2) of the CRCA allows us to disclose information provided that it is reasonable and proportionate to a specific case in order to carry out our statutory functions; one of these functions is the maintenance of Council Tax Valuation Lists. The legislation, allows VOA staff to disclose certain information when dealing with registered enquiries, proposals and appeals where that information would otherwise be prohibited from disclosure.
Information cannot be disclosed if the enquirer is, for example, merely asking about neighbouring properties - the disclosure has to be linked to performing a statutory function and dealing with such enquiries is not regarded as carrying out a statutory function.
Section 18(h) of the CRCA also allows you to provide information relating to the person or their property if they request it. It is VOA policy that such a request is made in writing. This works in conjunction with the disclosure of personal data, when the requirements of the DPA must also be considered and adhered to. Information held about a living individual is deemed to be personal data and should only be released to that individual, or to a third party, such as an agent, if the individual has given their written consent.
Finally section 18(2)[c] of the CRCA deals with civil proceedings like Valuation Tribunals, and 18 (3) confirms that s18 (1) is also subject to any other enactment permitting disclosure.
The CRCA 2005 states we must not even admit we hold specific information if the information sought or requested identifies or enables a person to be deduced like (PD/SDLT) sales data or property attributes even though it, or similar information, may be in the public domain.
Under the CRCA a person includes ‘legal’ persons such as companies and local authorities. Information provided under the FOI Act is anything that could be provided to anyone, anywhere. Disclosure to individuals within the CT business stream to enable staff to carry out statutory functions is under a different disclosure regime and, does not make the information accessible/releasable to anyone under FOIA.
3.11.4 Personal Data & the Data Protection Act 2018 (DPA)
The personal data that is collected and held by the VOA can be sub-divided into three types:
Property Personal Data - this represents most of the data we collect and includes such information as number of bedrooms, the area and type of a property.
People Personal Data – this includes data that relates directly to an individual such as name, address and contact details.
Sensitive Personal Data – this is information that we rarely need to know about to do the job but may be inadvertently provided to us. It also includes some personnel data held about us as employees of the VOA. The DPA classifies this information as sensitive personal data, and any sensitive personal data inadvertently provided to VOA must not be retained.
3.11.5 Disclosure of Information for Council Tax Work
The following provides guidance on how to strike a balance between disclosing information necessary to carry out a statutory function (as allowed by s.18(2) and (3) of the CRCA), and the need to be careful not to divulge prohibited personal information. The guidance applies to most day-to-day circumstances encountered by members of staff who handle council tax work and must be adopted by everyone for consistency.
Although the CRCA allows us to disclose some information in certain circumstances as part of our job (function), it should not be taken to mean that we have complete freedom to reveal what we like, when we like. We must only disclose information that is relevant and absolutely necessary to resolve the enquiry, proposal or appeal in accordance with the CRCA. There are clear rules on sales information, but for property attribute information it is less clear. As a matter of policy we will, therefore, adopt a cautious approach, which is important, as it will help to maintain the confidence of taxpayers that the information we hold about them, or their properties, is handled securely.
3.11.6 Using Information for Casework
All information obtained and held by the VOA, with the exception of Rent Officer Functions’ data, can be used internally for any other VOA purpose that assists the VOA in carrying out its functions.
Information that is provided to us in written format (letter or e-mail) should not be edited even if sensitive, as the writer has chosen to provide this information. However, if we are provided with sensitive personal data verbally, we should not record this unless it helps us to deal with the taxpayer more effectively. For example, a taxpayer may inform us they have hearing difficulties and ask that we take this into account when we contact them. It is essential that such information is deleted once it has served its purpose.
If we are provided with more information than we need to progress a case, the superfluous information should be returned to the source. For example, if we are provided with numerous photographs or copies of correspondence that do not assist us in processing the case then they should be returned. Consult with your line manager or team leader if you are unsure how to proceed without creating another record of them. You should also ensure there is a record of what action has taken place with the relevant papers.
Information gathered for a business purpose should not be retained once all business use for the information is exhausted. The Records Management policy provides advice in respect of information retention protocols. Hardcopy information that is no longer required, should be disposed of in a manner that is appropriate to its protective marking.
3.11.7 Sales Information
Post 2000 sales information is now in the public domain following a change in the legislation, which allowed HM Land Registry to sell their information to third parties. Purchasers of this information have included it in their websites as part of the service they provide.
Any sales data, usually post 1 April 2000 that is sourced from the internet or in the public domain, or details of any sales information provided by an enquirer, can be discussed at any stage of case progression. In verifying any such information against that held on the VOA database, however, care must be taken not to reveal personal information that may not be in the public domain, such as the name of the vendor or the details of how our records may differ.
3.11.8 Dealing with Informal Enquiries
Generally, enquiries disputing the accuracy of the band should be handled by reference to comparable bandings. If an enquirer insists on sales information, or it is necessary to refer to sales to resolve the enquiry, you can give broad detail verbally or in writing of the comparable sales evidence that we hold or have used in connection with the case, but only if this does not identify, or enable someone to identify specific properties and individuals.
It has been confirmed that you can identify the taxpayer and what they paid for a property by the release of the sale price, the date of the sale and the address, so information at this level of detail should not normally be disclosed.
Information that can be disclosed for any enquiry might therefore include:
i) Any information concerning addresses and bandings available in the CT list application available on the internet at GOV.UK , which can reflect whether if they have a Valuation Tribunal decision to establish ‘Tone’. Further information can be found in the Practice Notes attached to this manual.
ii) Information about the enquirer’s property to show the relevance of the comparables used, provided the enquirer is the taxpayer.
iii) An approximate sale price, which can be expressed as a range of values.
iv) An approximate sale date which can be the quarter and year of sale, unless this would identify the property.
v) A general location. In urban areas it may be possible to go down to street level if necessary, providing this would not reveal the exact property.
vi) Summary property attribute data for comparable bandings or anonymised sales, which can include group, age, type, (e.g. 1930s semi-detached property) approximate floor area (can be a range if more than one property e.g. 65m2 to 75m2) and number of rooms e.g. “a 1960s detached house of approximately 100m2 with 3 bedrooms, 1 bathroom and a detached garage sold on Acacia Avenue for between £40,000 and £45,000 in May 1991”.
In dealing with enquiries it is important to consider the whole of information provided. In disclosing several general pieces of information, we should be careful that we do not enable the enquirer to identify any specific properties and so an individual.
As a matter of policy a reasonable number of properties discussed or cited would normally be restricted to 5.
3.11.9 Dealing with Proposals
The opportunity to release detail on PD/SDLT information is not available at proposal stage. The same rules for dealing with informal enquiries will, therefore, apply to any disclosure prior to the Valuation Tribunal (England or Wales) appeal stage. This includes the level of detail that is provided on the Supplementary Information Document (SID) sent with a Decision Notice.
3.11.10 The Appeal Stage - PD and SDLT Data
Reg 26 of the Council Tax (Alteration of Lists & Appeals) Regulations 1993, replaced in England by Reg 17 of the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 and Section 48 of the Finance (No 2) Act 2005 allows Particulars Delivered (PD) and Stamp Duty Land Tax (SDLT) sales information, provided by HMRC Stamp Taxes, to be used ‘in relevant proceedings’ i.e. when a proposal has become an appeal.
Formal Reg 17/Reg 26 notices releasing sales information can be served once an appeal has been made as ‘proceedings’ have commenced. The property address, as well as the full property attribute details, can be revealed. At this stage the VOA considers it appropriate that full attribute details can be disclosed, as our responsibility is to ensure the VT/VTE has the information it needs to make a decision. Sales information, and the associated property attribute data can also be disclosed for 4 (or sometimes more) other transactions if requested on a taxpayer’s counter notice. For further detail of Reg 17/Reg 26 procedure see the Council Tax Manual Section 3 part 4.
3.11.11 Other Sources of Information
If enquiries fall outside Reg 17/Reg 26, the enquirer can be informed that information might be available on property related websites. Details of sales since 1st April 2000 are also available on payment of a fee from the Land Registry at www.landregistry.gov.uk/.
3.12 Disclosure of information in relation to the Council Tax (Reduction for Annexes) (England) regulations 2013 SI2013/2977
From 1 April 2014, the Council Tax (Reduction for Annexes) (England) Regulations 2013 SI2013/2977 require Billing Authorities (BAs) to reduce liability in annexes by either 50% or 100%, depending on the nature of the occupier.
What is the role of the BA?
Responsibility for administering these regulations rests entirely with the BA. When it receives an application for a discount, the BA will need to satisfy itself on three counts:
- that the dwelling on any specific day, meets the criteria of being a dwelling through the application of Article 3 of the Chargeable dwellings order
- that the applicant is eligible under the criteria of the regulations; and
- that both these criteria apply for the entire period of the discount.
Listing Officer (LO) records may in some cases include notes on these aspects. However, the Commissioners for Revenue and Customs Act 2005 does not permit the sharing of information that the VOA holds unless it is for a VOA function. The administration of the regulations does not fall within a VOA function, which means there is no ‘gateway’ for making the information available. The Listing Officer (LO) cannot therefore disclose any information about the legal route leading to the entry of an annexe in the Valuation List if a BA seeks it under this legislation.
Which dwellings are included in the regulations?
Regulation 3(2) of the regulations states that: “The dwelling (a) forms part of a single property which includes at least one other dwelling”.
These regulations are intended to cover occupation of annexes. However, ‘annexe’ is not a term used in the Council Tax legislation. ‘Article 3 dwellings’ created through ‘disaggregation’ are the most likely type of dwelling to be covered. We therefore expect these regulations to apply only to dwellings created through ‘disaggregation’.
Which occupiers are covered?
Regulation 3(b) of these regulations describes in detail the relationship between the occupants of each ‘disaggregated’ dwelling who will be covered.
What is the role of the Listing Officer?
The LO’s responsibility under Council Tax legislation is to ensure the accuracy of entries in the List. However, the Valuation List does not record the legal route for recording an entry. Annexes, for example, can switch between different legal routes; whether an annexe is a ‘Section 3 dwelling’ or an ‘Article 3 dwelling’ will depend on who occupies it. Any change to the legal route will not, however, require alterations to the Valuation List entry.
The effective date of a Valuation List entry for a disaggregation is the date of the List alteration and the effective date of a new dwelling is the date of the event.
As indicated above, the LO cannot disclose the legal route by which an entry in the Valuation list was made in any specific case. While they can examine the Valuation List to determine whether the effective date matches the date of schedule indicative of a ‘disaggregation’, this cannot be relied upon because subsequent changes in the occupation of the property that would not need to be reflected in the List entry might have occurred.
What should LOs do if they are asked for advice?
If an LO receives a request for information or advice on how individual list entries were created, they cannot disclose this information even if they hold it.
However, they can refer the BA to this section of the Council Tax Manual, explain what we may hold in general terms, or have a general discussion on the principles governing how entries to the List are created by either route.
If the BA remains unhappy, the LO should escalate this matter to the caseworkers’ team leader.
The VOA must be completely impartial in all contact with members of the public, their appointed agents and Billing Authorities (BAs). All assessments must be made completely free from personal interest or prejudice.
In line with the VOA’s Conflict of Interest policy, if you are allocated any work involving any property in which you have a personal interest you must explain your interest to your line manager and request that the task is allocated to another officer. (A personal interest may include you own, rent, occupy or have a commercial interest in property or your family, friends or other third parties you know have such an interest.)
Under no circumstances should you undertake work involving such property yourself and this includes amending the database where someone else has completed the banding.
You can only use VOA records and equipment for official purposes. For example, you must not search VOA records in relation to challenging a Council Tax assessment for yourself or on behalf of someone else.
5.1 Background
S.28 of LGFA 92 contains the provisions governing the right of access by the public to copies of CT Lists and the facility to take extracts and request copies of the information.
The Listing Officer (LO) and the Billing Authority (BA) are both required to allow such access and, if necessary, to provide extracts. This part deals only with LOs’ duties.
5.2 Council Tax Lists on the Internet
Since June 2002 the public had access to Council Tax Lists via the VOA’s website. Currently access is from the GOV.UK. The site allows taxpayers to check the list and make proposals or informal challenges where they have no formal appeal rights.
5.3 Formal Extracts
The LO may receive requests in writing for formal extracts from Lists. Contact the Information Law and Disclosure Team for current information relating to the provision of documents and any applicable charges.
5.4 Requests for full Council Tax Lists
A decision was taken by Department of Levelling Up, Housing and Communities (DLUHC) that full CT Lists may not be sold or passed on to members of the general public.
All such requests must therefore be refused.
5.5 Statements of Numbers and Bands
A statement of Numbers and Bands (i.e., the total number of properties in each band within a specific Billing Authority) in the CT List is produced as part of the generation of each Schedule of Alterations and of each full CT List. As this does not show bands for individual or identified dwellings, a copy can be supplied free of charge to any member of the public who requests it.
6.1 Prospective purchasers
LOs may receive enquiries from prospective purchasers, or their solicitors, for current CT information on dwellings.
The enquirer should be directed to the GOV.UK site where they can check the band on any existing property.
6.2 Enquiries for estimated bands for new or existing dwellings
VOA policy is that estimated bands are not provided for domestic properties. Calls or emails should be dealt with following the process in the Guidance Hub.
Introduction
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Listing Officers (LOs) have powers in section 27 of the Local Government Finance Act 1992 (LGFA92) to seek information which they reasonably believe will assist in carrying out any of their functions. (Examples may include seeking letting details for HMOs, dates when composites changed or occupier details for annexes.) This instruction covers the considerations and the process to be followed if information is to be sought.
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Generally, it shouldn’t be necessary to use these powers but if it is, it is important to follow the steps set out below. Unlike requests for information for non-domestic rating cases, there is no penalty notice and appeal process contained in the Act.
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It should be noted that, unlike requests for information for non-domestic rating cases, failure to provide the required information is a criminal matter that could result in a fine or, potentially, imprisonment if someone makes a false statement. Because there is no penalty and appeal process the only legal challenge against a request from the LO would be a Judicial Review.
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Before seeking information using s27 powers for a case, it must be discussed and agreed with Chief Valuer Group’s Litigation and Technical Policy Team. (CVG’s L&TPT)
Section 27 Local Government Finance Act 1992
- The section is set out in full at appendix A.
Process for using section 27
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In all cases, LOs should first informally approach the owner or occupier for the information sought. Alternative sources should also be explored, for example, the billing authority or local planners.
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If informal approaches have failed, then the LO should discuss with CVG’s L&TPT. A record of the reason for needing the information should be kept as well as the dates all documents are sent. Clear record keeping is important in case a valuation tribunal require evidence of attempts to obtain the required information or should there be a need to pursue a prosecution or defend Judicial Review proceedings.
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In all cases, the letters should be drafted in conjunction with CVG’s L&TPT to ensure suitable wording should there be a dispute.
Initial notice 9. The initial notice can be sent by post or email. It will need to set out the information requested and must refer to the powers in s27. This should be composed as a formal letter or email and must be signed for the LO.
First reminder
- A first reminder should be sent after 14 days simply referring to the original letter or email and enclosing or attaching a copy.
Follow up notice
- A follow up notice should be sent 28 days after the original notice. This is a second notice and the 21 day time limit will start afresh from the date of service. This should be composed as a formal letter or email and must be signed for the LO.
Further action
- If there is no response from the person who was sent the initial notice, reminder and follow up notice, a report should be made to the Litigation Settlement Review Panel to consider a criminal prosecution.
Appendix A
Section 27 Local Government Finance Act 1992
27 Information about properties.
(1) In any case where
(a) a notice is served by a listing officer or the Commissioners of Inland Revenue on a charging or billing authority, a community charges registration officer or any other person prescribed for the purposes of this subsection;
(b) the notice requests the supply of information of a description specified in the notice; and
(c) the information relates to property and is information which the listing officer or the Commissioners reasonably believe will assist him or them in carrying out any of his or their functions, the authority, officer or other person shall supply the information requested, and shall do so in such form and manner and at such time as the listing officer or the Commissioners specify in the notice.
(2) For the purpose of carrying out any of his functions, a valuation officer may serve on a person who is or has been an owner or occupier of any dwelling a notice-
(a) requesting him to supply to the officer information which is of a description specified in the notice; and
(b) stating that the officer believes the information requested will assist him in carrying out his functions.
(3) A person on whom a notice is served under subsection (2) above shall supply the information requested if it is in his possession or control, and shall do so in such form and manner as is specified in the notice and within the period of 21 days beginning with the day on which the notice is served.
(4) If a person on whom a notice has been served under subsection (2) above fails without reasonable excuse to comply with subsection (3) above, he shall be liable on summary conviction to a fine not exceeding level 2 on the standard scale.
(5) If, in supplying information in purported compliance with subsection (3) above, a person on whom a notice has been served under subsection (2) above-
(a) makes a statement which he knows to be false in a material particular; or
(b) recklessly makes a statement which is false in a material particular, he shall be liable on summary conviction to imprisonment for a term not exceeding three months or a fine not exceeding level 3 on the standard scale or both.
(6) If in the course of the exercise of its functions any information comes to the notice of a charging or billing authority which it considers would assist a listing officer in carrying out any of his functions, it shall be the authority’s duty to inform the listing officer.
(7) In carrying out any of his or their functions, a listing officer or the Commissioners of Inland Revenue may also take into account any other information available to him or them, whatever its source and whether or not obtained under a provision contained in or made under this or any other Act.
(8) In this section:
“charging authority” shall be construed in accordance with section 144(1) of the 1988 Act;
“community charges registration officer” shall be construed in accordance with section 26 of that Act.