Changes to council tax valuations, Challenges and Appeals
When a property remains a single property but is improved in other ways (e.g. an extension is built), the VOA will review the existing band of that property when it is sold or a lease is granted or extended.
In certain circumstances the owner of the property may challenge the valuation band by making a “proposal” to alter the council tax valuation list. This will happen when there has been a material increase or decrease in value of the property.
The change in value has to be as a result of the circumstances of the property, not simply because of a rise or fall in local house prices.
| When can a challenge by “proposal” be made? |
| If part of the property, for example a garage or an extension, has been demolished (unless the demolition is part of work to improve or adapt the property). |
| If the property has been adapted to make it suitable for use by a physically disabled person. |
| If there have been physical changes in the area which could affect the value of the property. |
| If the property has been converted into flats. |
| If the owner has bought the property, or been granted a lease on a property for seven years or more, and the property’s value has been increased because it was extended by the previous occupier. |
| If the property becomes, or ceases to be, a “composite” property. (A composite property is one which contains both domestic and non-domestic property, such as a shop or public house with living accommodation.) |
| If there is an increase or decrease in the extent of that part of a composite property used for domestic purposes (for example, a domestic living room is converted for use as an extension to the bar area in a public house). |
If the owner receives a notice from the Listing Officer advising him that they have altered the entry for the property in the Council Tax Valuation List, the owner has six months to make a proposal if he does not agree with the change.
If the Valuation Officer does not agree that the property should be rebanded the owner has a right of appeal to the Valuation Tribunal.
From 1 April 2008, changes were introduced to the way council tax banding appeals are made to the independent valuation tribunal, and follow a government consultation which closed on 27 February 2007. This new process is called Appeals Direct. It does not alter appeal rights, but changes the process of appealing so that it is clear that the appeal is dealt with by an independent body that is separate from the Valuation Office Agency (VOA) and the council.
A person who has challenged their council tax banding, and received a VOA Listing Officer’s Decision, may appeal direct to the independent valuation tribunal if he/she does not agree with that decision.
More details of the appeals procedure is available on the Government website – links can be found in the Additional Resources section.
There may be other circumstances in which the owner has a genuine reason to believe that the property is in the wrong band, in which case they should contact the local Valuation Office who will review the banding and decide whether there is a genuine need to change it.