What to do if you disagree with your council tax band (VO7857W)

This leaflet applies only to Wales

CONTENTS

Introducing the Valuation Office Agency

The purpose of this leaflet

The council tax bands

Valuation tribunal

Your council tax payments

Challenging your band is free

Further information

Introducing the Valuation Office Agency

The Valuation Office Agency (VOA) is an Executive Agency of HM Revenue & Customs.

We are responsible for:

• the allocation of council tax bands to domestic properties in Wales and England

• the rating assessments of all non-domestic property in Wales and England

• valuations of land and property for capital gains tax and inheritance tax

• right to buy determinations in Wales, England and Scotland

We also carry out valuations for other government departments and some local councils.

Information is available at all our offices and on our website explaining these areas of work and the standards of service provided. Our offices in Wales are listed at the back of this leaflet.

Further information about the VOA can be found on our website at:

www.voa.gov.uk

The purpose of this leaflet

Council tax is a local tax based upon the value of each domestic property (usually a home), at a fixed point in time. The income from council tax is collected by local councils in Wales to help pay for local services.

The VOA is the government organisation responsible for allocating a council tax band to all homes in Wales. The VOA is also responsible for compiling and maintaining the list of council tax bandings. The current list for Wales came into effect on 1 April 2005.

Taxpayers can challenge the banding of their property if they feel it is incorrect. This leaflet tells you what to do if you disagree with your council tax band and explains how the appeals process works.

This leaflet should not be regarded as a complete guide to the law.

If you require this leaflet in an alternative format, please contact your local Valuation Office.

The council tax bands

The Welsh Assembly Government sets the council tax bands for Wales. The table below shows the current range of values for each band:

These bands came into effect on 1 April 2005.

Challenging your council tax band

Valuation Office Agency - your first port of call
If you feel that your council tax band may be incorrect or want to query it you should call your local Valuation Office and speak to dedicated staff who can answer your questions and explain how the council tax band has been allocated to your property. Alternatively, you can find contact details for your local Valuation Office at the back of this leaflet. In many cases queries can be resolved without the need to formally appeal against your band.

If, having raised your query with the VOA, you still feel that your band is incorrect, you can make a formal appeal. The grounds for appeal are limited and it is important to consider these if you want to appeal:

An appeal firstly takes the form of a ‘proposal’ to have your property placed in a different valuation band. You can complete a proposal form online at www.voa.gov.uk or in writing – the appropriate form is available from your local Valuation Office.

When we receive your proposal form, we will send you a letter to acknowledge the receipt of it and confirm how it will be taken forward.

If we can agree with your proposed band change, without the need for further investigation, we will write to let you know. If we need to discuss your banding in more detail, your proposal will be put in a timetable that we refer to as a ‘programme’.

At particularly busy times, we are unable to look at all the proposals we receive straight away. Putting them in a programme is the best way of making sure everyone knows in advance when their case will be dealt with. It also ensures that properties in the same area are, as far as is possible, dealt with at the same time.

The programme has a ‘start’ date and a ‘target’ date. We will discuss your proposal with you as soon as we can, following the start date, and we aim to have reached an agreement with you by the target date.

If we are unable to come to an agreement about your banding by the target date your case will then be referred to an independent valuation tribunal (see ‘Valuation tribunal’ below).

There is a separate programme for each geographic area, arranged by property type and/or location. The programme does not identify individual properties.

For example, the programme may tell you that any proposals for band changes received for properties in the Llandaff community, Cardiff, will be considered during the final quarter of 2005.

To establish the facts you may be asked for more information or the VOA may need to inspect your property. This will help us come to a decision about the correct banding. The VOA is able to inspect many properties externally. If, however, an internal property inspection is required we will contact you to arrange a convenient time.

In the majority of cases the VOA is able to resolve any issues you may have regarding your council tax band without the need to go to tribunal.

If the banding of your property is altered as a result of discussions, the VOA will alter the council tax list accordingly. Your local council will then revise your billand make any adjustments to your payments.

If the VOA is unable to reach an agreement with you and you still think that your band is incorrect, your proposal will be heard as a formal appeal, if you wish to proceed, by a local valuation tribunal.

Valuation tribunal

Valuation tribunals are independent bodies, responsible for making decisions on council tax appeals. If we are unable to reach an agreement with you about your band, the valuation tribunal will contact you to make arrangements for a hearing. Where possible the hearing will be held locally. It will not cost you anything, unless you choose to employ someone to represent you.

Normally the decision of the tribunal is final. Please note that the tribunal can place your property in a lower or higher band or leave it unchanged.

Your council tax payments

You must continue to pay your council tax bill while you have a proposal or appeal pending. If your proposal or appeal results in a lower banding, your local council will refund any overpayment. If you are experiencing financial hardship, please talk to your local council. You can also contact your local Valuation Office, as in some circumstances we may be able to bring your case forward.

Challenging your band is free

Challenging your council tax band does not cost you anything. VOA staff are always available to guide you through the process, so you do not need to employ an estate agent, solicitor, surveyor or any other person to assist you.

Some council taxpayers may wish to employ someone to handle the appeal for them. If you do choose to employ someone, be aware that you are likely to be charged a fee for any work carried out on your behalf, even if this involves only giving advice and information. Please make sure you fully understand the terms of any contract before you sign it.

There are fraudsters operating in this field so it is important to know you are employing someone who is reputable. There are a number of recognised professional organisations that can put you in touch with a qualified surveyor:

• The Royal Institution of Chartered Surveyors (www.rics.org.uk)

• The Institute of Revenues, Rating and Valuation (www.irrv.org.uk)
• The Rating Surveyors Association (www.ratingsurveyorsassociation.org)

Further information

Valuation Office Agency

The Valuation Office Agency (VOA) has a statutory duty to allocate a council tax band to all homes in Wales, maintain the list of bandings and deal with queries and appeals. This is carried out on behalf of the Welsh Assembly Government. A leaflet on the VOA’s standards of service ‘Our charter for council tax’ is available from your local Valuation Office.

www.voa.gov.uk    

Office locations

Local councils

Local councils calculate council tax liabilities, assess eligibility and apply reliefs where applicable, issue bills and collect payments. They operate within the policies set by the Welsh Assembly Government and the legislative framework made by the National Assembly for Wales.

Contact details for your local council can be found on your council tax bill.

Valuation Tribunal Service

The Valuation Tribunal Service is an independent organisation that deals with, and arbitrates over, appeals relating to council tax.

www.valuation-tribunals-wales.gov.uk

Welsh Assembly Government

The Welsh Assembly Government is the executive arm of the National Assembly for Wales and is responsible for policy development around setting the number of bands for council tax and setting the threshold values within each band. The National Assembly for Wales enacts all council tax secondary legislation including provisions as to eligibility criteria for relief schemes.

www.wales.gov.uk

counciltaxpolicy@wales.gsi.gov.uk

Local Government Finance Division

Welsh Assembly Government

Cathays Park

Cardiff

CF10 3NQ

VO 7857W