We find that some people think that new rules are being introduced that mean an extra council tax charge will be levied, should they live in a nice area. However this is not true. In fact, there has been no change to the way that homes are valued for council tax since the system was introduced in 1993.
- There are no extra charges for things such as living in a quiet area, having a nice view, a conservatory, or off-street parking. These characteristics are considered with others such as age, location and type, to assess the overall value, as they would be if you were selling your home, and a council tax band is allocated, based on its value as at 1 April 1991.
- Characteristics that increase the value of a home are taken into account as much as those that decrease its value. This is to ensure your local council bills you for the correct amount of council tax.
- In Wales, a council tax revaluation came into effect on 1 April 2005 and all homes were allocated a council tax band based on their value as at 1 April 2003. The council tax bands in Wales were adjusted to reflect 2003 values and an extra band was added to cope with higher values. There was no change to the way that homes were valued for council tax.
Making improvements to your home can increase your homes market value but this does not automatically mean a higher band.
People commonly believe that they will have to pay more council tax because house prices have risen in recent years, however this is not the case.
The current council tax bands in England have been in effect since 1993. Homes are allocated a band based on their value at 1 April 1991. Get further detail on how council tax bands are allocated.
The Valuation Office Agency is committed to ensuring that all homes are in the correct council tax band.
You can compare your council tax band with other properties in your area.
The circumstances in which you can make a formal proposal, often referred to as an appeal, against your council tax band are very limited but if you have a genuine concern that your home may be in the wrong band, you should contact your local Valuation Office and ask to have your band reviewed. We will ask you to explain the reasons why you think your band is wrong, and will confirm the details we hold about your property with you. We will then check that your band is correct, taking any points you raise into consideration.
We will contact you as soon as possible to let you know the outcome of any investigations we undertake.
If you think you meet one of the limited circumstances by which a valid proposal can be made - for example, if you first became the council taxpayer for the property within the last six months and you think the band is wrong - you can complete a proposal form online.
Taxpayers with enquiries about properties in Scotland should contact the Scottish Assessors.
You may think that in order to accurately value your home, the Valuation Office Agency will need internal access, however this is not the case.
- We rarely need to visit people’s homes. Less than 1% of homeowners in England and Wales receive a visit from VOA staff. We try to ensure as little disruption to you as possible and we always try to get the information we need to allocate a council tax band by other means first e.g. from you, by way of a questionnaire or over the telephone or perhaps even from your local council.
- On those rare occasions when we do need to visit your home, generally we won’t need to disturb you as we can get all the information we need from the outside, usually from the road.
- Our staff will only ask to go inside the property where the information cannot be gathered by any other means. VOA staff make every effort to arrange an appointment with you in advance and they always carry and present identity cards that incorporate a photograph.
- It is extremely rare that photographs need to be taken inside your home and this would never be done without your permission.
- Our policy on visits and inspections has not changed since council tax was introduced in 1993.
It’s our job to make sure that your home is in the right band, this helps ensure that your local council bills you for the correct amount of council tax.
Making improvements to your home can increase its market value, so it may seem logical to assume improving your home means it will be moved into a higher council tax band.
However, in most cases this is NOT true.
- Council tax bands cover a range of values, so an increase in the value of your home does not automatically mean a higher band, as long as the value stays within the range of the existing band.
- Even if the improvements you make to your home are substantial enough to push it into a higher band, they are not taken into account until the property is sold or there is a revaluation of all homes. In the case of a sale, it is the new occupier who is liable for any increase in banding and this is effective from the date of the sale.
It’s our job to make sure that your home is in the right band, which helps to ensure that your local council bills you for the correct amount of council tax. The council tax band allocated to your home is based on its value as at 1 April 1991 - the set date for all council tax valuations. Read more about home improvements and council tax banding
In a very few situations different rules apply and the band can be changed without a sale e.g. the creation of a self contained annex to accommodate an elderly relative. Read more about self-contained units
We find that some people are confused about revaluation – is it happening or is it not? Sometimes our day to day work is mistaken for revaluation. In fact the revaluation for England has been postponed. This was announced in September 2005 and we have no information on when the next revaluation will take place.
- It’s our job to make sure that your home is in the right band, which helps ensure your local council bills you the correct amount of council tax. For as long as property values form the basis for the calculation of local taxation we have a statutory duty to keep our records up to date.
- The revaluation in England that was scheduled to come into effect on 1 April 2007 but it was postponed in September 2005. The Government has stated that it does not believe that the revaluation in England will take place in the lifetime of this Parliament.
- Council tax was introduced in England and Wales in 1993, and all homes were allocated a council tax band based on their value on 1 April 1991. In England this has not changed, while in Wales, a council tax revaluation came into effect on 1 April 2005 and all homes were allocated a council tax band based on their value on 1 April 2003. The council tax bands in Wales were adjusted to reflect 2003 values and an extra band was added to cope with higher values.
- The purpose of revaluation is to help keep the assessments on homes in line with fluctuations in the property market. Revaluations of non-domestic and business property are carried out every five years.
- For revaluation, we look at the characteristics of a property to assess its market value. There are no ‘extra’ charges for things such as a nice view, or a conservatory, or off street parking. These characteristics are considered with all the others to assess the overall property value.
- Northern Ireland has recently valued homes for tax purposes but the VOA has no involvement there. England has a different local government system.
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- If you wish to query your summary valuation or rateable value, you can do so directly with the VOA free of charge. If you wish to find out more contact your local Valuation Office.
- If you wish to employ a rating agent, employ a qualified rating surveyor. Check with one of the professional organisations. Do bear in mind that you may be charged for any professional rating advice that you receive via these bodies right from the beginning.
- If you choose to take advice from someone who is not from one of these professional bodies, or if you are approached directly by an agent, be on your guard and closely check the conditions of any contract.
- It is also important to remember that a reduction in your rateable value does not automatically mean your rates bill will be reduced.
Read more detailed information on employing an agent.
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