If you think your council tax band is wrong, you should first contact the Valuation Office Agency (VOA) on 03000 501 501. Many enquiries can be sorted out on the spot.
In some cases, the VOA may review your band.
They will write to you, usually within two months, to let you know their decision. Bear in mind that, if your home is already in band A, which is the lowest band, the VOA cannot reduce the band further.
In some cases, you can make a formal application to have your band changed. This is called making a proposal.
You can make a proposal within six months of:
- Becoming a new council tax payer on a property
- The VOA notifying you that your banding has changed
You can also make a proposal if:
- Your property has been demolished
- Substantial changes have occurred in the locality that have affected the value of your home
The VOA cannot delete a band just because a property is empty.
Where a band is deleted and the structural alterations are completed, the property will then be banded as a new property, reflecting all extensions and improvements. The new band may be higher than the one which was deleted.
The VOA have produced a fact sheet which sets out their approach for properties that are in disrepair, which can be found on GOV.UK - Valuation Office Agency.
If you wish to make a proposal you can do so online GOV.UK - Council Tax Appeals.
You must continue to pay your Council Tax whilst you are appealing your council Tax band. Failure to maintain your payments may result in recovery action being taken. If your appeal is successful any overpayment will be refunded.
If you disagree with the VOA's decision on your proposal, you can appeal to an independent valuation tribunal.
For more information about council tax banding, please visit the VOA website.