Challenge your Council Tax band
If you think your Council Tax band is wrong, you can ask the Valuation Office Agency (VOA) to review it.
The VOA is responsible for Council Tax bands in England and Wales.
How Council Tax bands are assessed
Council Tax bands are based on the open market value of a property (the price a home could have been sold for) at a fixed point in time.
This is known as the antecedent valuation date (AVD). The date used is set in law, and it’s different in England and Wales. In England, the AVD is 1 April 1991. In Wales, the AVD is 1 April 2003.
Read the VOA guidance on how properties are assessed for Council Tax bands.
Council Tax Band challenges
There are 2 types of challenge, and different rules apply for each.
Proposal
A proposal is a formal challenge.
You can only make a proposal in certain circumstances, such as if you’ve been paying Council Tax on your property for less than six months. When you make a proposal, by law the VOA must review your band.
Band review
A band review is an informal challenge.
Anyone who has been paying Council Tax on their property for more than six months can request a band review, but the same legal rights don’t apply. The VOA will only look at your case if you provide strong evidence which suggests your band is wrong.
How to challenge
Read the VOA guidance on challenging your Council Tax band.
Council Tax band deletions
The Valuation Office Agency (VOA) bands properties for Council Tax.
In limited circumstances it may delete a property’s Council Tax band. When this happens,
the property will be removed from the Council Tax list and will not be liable for Council Tax.
A property must be fully demolished, truly derelict or undergoing major renovation for the VOA to delete its Council Tax band.
To learn more about what this means, read the VOA’s guidance on removing a property from the Council Tax list.
View guidance and links to all relevant VOA forms.
If you appeal your band you must continue to pay your Council Tax while the appeal is in progress.
This video from the Valuation Office Agency explains what evidence taxpayers need to provide when making a challenge: