The Council Tax banding system and appeals

How does the banding system work?

The amount of council tax you pay will depend on the band set for your property by the Valuation Office Agency (VOA), part of the Government’s Revenue and Customs Department. The bands are based on the market value of your home in 1991, and run from A to H.

The band that applies to your property is shown on your bill and can be checked, as can the band of any other council tax property, by visiting the VOA website.

Can I appeal against my council tax band?

You can only appeal against your council tax band in limited circumstances and these do not include changes in the housing market. Changes in the value of a property which affect its band usually result from building or engineering work, in which case revaluation only takes place after the property is sold and the person appealing against it would normally be the new owner or resident.

If the value is reduced by partial demolition, a change in the surroundings or by being adapted for someone with a physical disability, then revaluation should take place as soon as possible.

An appeal is also possible where a house has been converted to flats, or vice versa, or when the Valuation Officer has changed the property’s band, in which case the appeal should be made within six months.

Who can I contact for making an appeal?

The Valuation Office Agency (VOA) values domestic properties for Council Tax. This valuation is used to set your Council Tax Band. You might need to contact the VOA if you think your Council Tax Band is wrong.

You can find out more about when you can challenge your band and what you need to do at gov.uk/challenge-council-tax-band. If you challenge your band, you must continue to pay council tax at your current band until your appeal is decided.

You can contact the VOA at gov.uk/contact-voa. If you are unable to use the online service you can also contact the VOA on 03000 501 501.

Other appeals

You may also appeal if you think that you should not be paying council tax, e.g. you are not living in the property, the property should be exempt or the way we have worked out the bill is not correct. If you want to appeal on these or similar grounds please write to us so that we can reconsider the case.