How to challenge your council tax band in England

How are council tax bands set?

In England, council tax bands are based on the estimated value of a domestic property, using a valuation originally carried out in 1991. The band determines how much council tax is paid each year.

In England, bands range from A to H, with A the lowest and H the highest. The bands have not been updated since 1991, so the value of a property may have changed significantly, and some households may be paying more, or less, than they should.

What are the grounds for challenging a council tax band?

The usual grounds are an incorrect original valuation, changes to the property, lower bands on similar neighbouring homes, and errors in the valuation process.

• Discrepancies in the 1991 valuation: errors in the original assessment.
• Changes to the property: in some circumstances, significant changes such as demolitions or conversions can affect the band.
• Comparison with neighbouring properties: similar properties nearby in a lower band may give grounds for a challenge, particularly where they are of similar size, age and condition.
• Errors in the valuation process: mistakes such as incorrect measurements or misidentified property features.

Questions about the home you are buying? Get a survey price for the home you are buying.

How do you prepare a council tax band challenge?

Preparation means confirming the current band, comparing it with similar homes and gathering evidence before contacting the VOA.

1. Check the current band: enter the postcode on the VOA website to see the band assigned to the property.
2. Compare with neighbouring properties: use the VOA website to check the bands of similar homes in the area. If properties similar in size, age and condition are in a lower band, this could be a strong indication that the property is incorrectly banded.
3. Gather evidence: see the list below.
4. Contact the VOA: explain why the band is believed to be wrong and provide the evidence.

What evidence helps?

• A valuation as of 1991: this can be difficult to obtain, but some estate agents and surveyors specialise in retrospective valuations.
• Sales data: historical sales of similar properties in the area, to help establish the property's value in 1991.
• Photographs and floor plans: to show the property's size and condition.
• Documentation of changes: planning permissions, building regulations approvals and completion certificates for significant alterations.

How do you make a formal challenge to the VOA?

If the VOA does not agree to change the band after the initial contact, a formal challenge can be made.

1. Set out the challenge: include contact details, the property address and the reasons for the challenge, with the supporting evidence. Keep copies of all documents.
2. Await a decision: the review can take several weeks or even months. The VOA may ask for more information or arrange a visit to the property.
3. Review the decision: the VOA gives its decision in writing. If it agrees, the band is adjusted and a refund of overpayments may be due. If not, it explains why.

Can you appeal if the VOA refuses?

Yes. If the VOA's decision is unsatisfactory, it can be appealed to the Valuation Tribunal for England (VTE), where there is a valid reason such as an error in the assessment or new evidence.

1. Understand the grounds: an appeal should rest on an error in the VOA's assessment or on new evidence.
2. Submit the appeal: to the VTE, with any additional evidence.
3. Prepare for the hearing: the VTE schedules a hearing and sends notice of the date and location. Organise the evidence; legal advice or representation may strengthen the appeal.
4. Attend the hearing: explain clearly and concisely why the band is incorrect, present the evidence and be ready for questions from the tribunal.
5. Await the decision: this can take several weeks and is given in writing. If the appeal succeeds, the band is adjusted and a refund may be due. If not, the tribunal explains its decision.

What happens if a challenge succeeds?

A successful challenge means a lower band, so less council tax is paid each year. Where the band is reduced, a refund of overpayments may be due, which can be substantial where the overpayment has gone on for several years.

What to do next

1. Research the property thoroughly: the more detailed and accurate the evidence, the stronger the case.
2. Consider advice from a surveyor or estate agent who specialises in council tax band challenges.
3. Keep detailed records of all correspondence, forms and evidence.
4. Be persistent: the process can be lengthy, and an unsuccessful first challenge can still be appealed.
5. Keep up to date with changes to council tax regulations and procedures.

What a survey can — and cannot — tell you

A building survey provides an informed assessment of the visible condition of a property. Inspections are non-intrusive and limited to areas that are accessible at the time of inspection.

In a council tax challenge, a surveyor can help gather evidence about the property, and some surveyors specialise in retrospective valuations as of 1991 and in council tax band challenges.

• The size and condition of the property, supported by photographs and floor plans.
• Features of the property that may have been misidentified in the original valuation.
• Visible extensions, conversions or other significant changes to the property.

However, there are limitations to what a survey can determine without intrusive investigation.

• A survey does not decide the band: that rests with the VOA and, on appeal, the Valuation Tribunal for England.
• Historic changes to a property cannot always be confirmed from the visible building alone; planning permissions, building regulations approvals and completion certificates are also needed.

Where higher-risk indicators are identified, further specialist or intrusive investigation may be recommended.