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Appeal
If a taxpayer who has made a formal challenge (known as a proposal) against the council tax valuation list entry is dissatisfied with the decision made by the VOA in respect of that challenge then that taxpayer, or anyone who has a right to be a party in the case (e.g. the occupier, if the owner is a different person and had made the original proposal) can appeal to an independent valuation tribunal (England only). In Wales the proposal is automatically transmitted to the valuation tribunal as an appeal if the matter is not settled.
B.A. – see Billing authority
BA Ref - see Billing authority reference number
Band – see Banding
Band details (current)
The current banding record for a property. This will either be the band that appears in the valuation list on which council tax bills are based or, where the property is currently deleted from the valuation list, the deleted entry.
Band details (historic)
A previous banding entry in the valuation list that has been superseded by a new entry due to a change in the council tax banding.
Banding
A letter code in the range A – I, each representing a specific range (or band) of property market values. In England the value is as at 1 April 1991; in Wales it is as at 1 April 2003. All domestic property is given one of these bands for the administration of council tax bills. There are different valuation bands in England and in Wales.
Banding history– The history of changes made to a council tax band over a period of time.
Band review pending indicator
When a property is improved (e.g. an extension is built), legislation prevents the VOA from increasing the existing band of that property until there is a “relevant transaction”.
The term "relevant transaction" simply means that the property has been sold as a freehold, or a lease for a period of seven years or more has been granted or transferred (i.e. sold to another party). A freehold sale also covers the situation where a leasehold owner/occupier pays a ground rent to a landlord who owns the freehold of the property, and the freehold only is subsequently sold on or bought by the leasehold owner/occupier. A 'right to buy' purchase is also a "relevant transaction" which could lead to a band increase.
The band review pending indicator shows that improvements have been made to the property, which might result in a band increase when a “relevant transaction” next takes place e.g. the property is sold.
Band status
An option within the search screen that allows the user to restrict their search to properties with a specific banding status.
Three options are available: -
Current and current deletions
Retrieves properties with bandings that currently appear in the valuation list and properties with bandings that are currently deleted from the list
Current
Retrieves only properties with bandings that currently appear in the valuation list
Current deletions
Retrieves only properties with bandings that are currently deleted from the valuation list.
Billing authority
The council or local authority responsible for issuing bills and collecting council tax. A 'billing authority' is also commonly known as your 'local authority' or 'council'. The easiest way to find out the name of your billing authority is to look at your council tax bill.
Billing authority code
A unique four-digit code used to identify individual billing authorities.
Billing authority reference - see Billing authority reference number
Billing authority reference number
A unique reference number used to identify an individual entry in the council tax List.
Billing ref– see Billing authority reference number
Code– see Court Code
Comp - see Composite property
Composite - see Composite property
Composite property
The property where a part only is used for domestic purposes (i.e. shop and living accommodation) within a single occupation.
Council tax valuation list
The list containing all properties liable for council tax and showing their appropriate banding information for each billing authority area.
Council tax band - see Banding
Court code
Code that indicates where the council tax band was changed as a result of an appeal being heard at a Valuation Tribunal or High Court hearing.
Code V – Valuation Tribunal determination
Code C – Valuation Tribunal confirmation
Code D – High Court determination
Code H – High Court confirmation
Code R – Valuation Tribunal re-determination following High Court referral
Code E – High Court consent order
Effective– see Effective date
Effective date
The date when a particular band comes into force, or where the entry has been deleted, ceases to be in force. It is from this date that council tax is charged (or ceases to be charged) at the level attributed to that band. If the band appeared in the original valuation list produced on 1/4/93 and no changes have been made since, the effective date will be blank.
Effective from– see Effective date
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HC
– High Court
HC confirmation
At an appeal hearing, the High Court confirmed that the band code for the property was correct.
HC consent order
After referral to High Court an appeal was agreed and the High Court gave consent to the agreement.
HC determination
At an appeal hearing the High Court determined that the band code for the property should be changed.
History– see Banding history
Listing Officer
The person responsible for compiling and maintaining the contents of the council tax valuation list.
Part domestic - see Composite property
Postcode
An alphanumerical code issued by the Royal Mail to help identify particular geographical areas. Usually a single code will be used for approximately 15 properties but may occasionally relate to an individual property.
Printer friendly page
A page optimised for printing through the removal of on screen menus and reduction of the font size to allow more information to be printed per page.
Programme
This is a structured timetable for the clearance of council tax ‘proposals’ against the 2005 (Wales) Lists. Programming is an initiative designed to inform taxpayers when the valuation officer will deal with their ‘proposal.’ In the event that a settlement cannot be reached the taxpayer can assume that a hearing before the valuation tribunal will take place shortly thereafter.
Property history– see Banding history
Proposal
In certain circumstances a council taxpayer may formally challenge the entry in the council tax valuation list. This is known as making a ‘proposal’ to alter the valuation list. The circumstances when a council taxpayer is entitled to make a ‘proposal’ are limited and are summarised in the ‘Can I challenge the list entry?’ page.
Start Date
The start date is the date the listing officer expects to open discussions with a council taxpayer who has challenged an entry in the 2005 (Wales) council tax valuation list.
Status
The status identifies whether the proposal is either ‘live’ (L) or ‘historic’ (H).
Sub-programme
The proposal programme is made up of sub-programmes. All valid proposals against entries in the 2005 (Wales) lists are placed into individual sub-programmes. The title of each sub-programme describes the type of proposal allocated to it. Each sub-programme has a start date (when the valuation officer will begin discussions) and a target date (when the valuation officer expects discussions to conclude). When all proposals within a sub-programme have been settled (by either the valuation officer or the valuation tribunal) the status of the programme changes from ‘live’ to ‘historic’.
Sub-Programme Reference
This is a reference used to identify each sub-programme. The first four characters identify the Billing Authority, the next five characters the type of sub-programme and the last three characters the sub-programme number. This combination of information makes each reference unique.
Target Date
The sub-programme target date is the date the listing officer expects discussions with a council taxpayer who has challenged an entry in the 2005 (Wales) council tax valuation list to conclude.
Title
The title identifies the Billing Authority to which the sub-programme belongs and the type of proposals contained within the sub-programme.
Valuation List 1993
The list in which the entry is displayed.
| England | | This list covers the period 1st April 1993 to 31st March 2007 |
| Wales | | This list covers the period 1st April 1993 to 31st March 2005. |
Valuation List 2005
The list in which the entry is displayed.
The current list in Wales, which is effective from 1st April 2005.
VT
Valuation Tribunal - a body independent of the Local Valuation Office which will determine as an appeal any formal challenge (known as a ‘proposal’) against the council tax valuation list not resolved by agreement between the taxpayer and the VOA.
VT confirmation
At an appeal hearing, the Valuation Tribunal confirmed that the band code for the property was correct.
VT determination
At an appeal hearing the Valuation Tribunal determined that the band code for the property should be changed.
VT re-determination after HC referral
After the appeal had been referred back to Valuation Tribunal by the High Court, the Valuation Tribunal determined that the band code of the property should be changed.
Welsh/English flag
Click on the flag to change between Welsh and English language versions of the application
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