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This Circular brings together:
i) Q/As from Reval Circular 02/02 and 09/02, and
ii) adds some Q/As based on Circular 08/02
The Welsh Assembly Government have now issued their consultation document. We may begin to receive
some initial general enquiries and the Questions and Answers set out below will hopefully enable any such
queries to be answered.
Why is there a need for a revaluation of council tax bands?
When taxpayers enquire about the council tax they are often surprised that the bands are based on 1991
values. Revaluation will make the bands more representative of house prices and will reflect property
inflation since 1991. For the 2005 Revaluation a common valuation date of 1 April 2003 (known as the
Antecedent Valuation Date (AVD)) will apply to all Welsh homes from 1 April 2005 until the next
revaluation.
Will the existing bands change?
The Welsh Assembly Government will be looking at the bands. They hope to publish them by the summer
of 2003.
Will council tax bills increase as a result of the revaluation?
The purpose of revaluation is not to increase the overall yield from council tax. By allocating homes to
bands representing their value on 1 st April 2003, the tax burden can be redistributed. This will maintain the
fairness and credibility of the council tax system. The impact on any individual home will not be able to be
ascertained until the new bands are known and the Assembly and Billing Authorities have reached decisions
on the amounts payable per band per billing authority from 1 April 2005.
My home has been extended since 1991, will it move to a higher band?
Not necessarily. It really depends on the new value of your home in relation to the new band values. The
value of the new bands will have increased so even if you have extended your home it might not move up a
band.
Who will value my home?
The valuation is straightforward and will be conducted by VOA staff.
Will my home be visited in person?
Although in the vast majority of cases it is unlikely that your home will be visited, regulations do permit a
power of entry, provided permission is sought in advance. In such cases the VOA employee must, if
required, produce his or her authority.
When will the revaluation take place?
The VOA will start the revaluation after 1 April 2003 and will continue the exercise until late summer 2004.
They will place all Welsh properties into valuation bands according to their valuation on 1 April 2003. The
VOA might revalue your home in June 2004 but to ensure fairness a common valuation date of 1 April 2003
will apply to all properties.
When and where can I see the new valuations?
Draft lists of new property values will be available for inspection from September 2004. The final date will
be confirmed by regulations approved by the Welsh Assembly Government. Draft lists will be available for
inspection at your local billing authority and on the internet at www.voa.gov.uk
Please remember that values in the draft list may change before April 2005.
When will the new bands take effect?
The new bands will take effect on 1 st April 2005. The band to which your property is allocated will be used
to calculate your council tax bill for the 2005/2006 financial year.
Can I appeal about my new band?
Yes, but not until 1 April 2005. A form for this purpose will be available from the VOA from 1 ST April
2005. If the VOA are unable to agree your appeal, a Valuation Tribunal will hear the appeal.
It doesn’t cost anything to make an appeal unless you choose to pay someone to represent or assist you.
Please remember that the tribunal can place your property in a lower or higher band or leave it unchanged.
Your local council will send you more information about how to appeal with your council tax bill.
Can I get help to pay my council tax?
Your local Billing Authority is responsible for the collection of council tax. Information regarding rebates
can be obtained by contacting the council tax benefit section of your local Billing Authority
Where can I get more information about council tax?
Additional background information is provided with your tax bill. A free booklet explaining who has to pay
the tax and the range of reductions discounts and exemptions which can apply is available from local
councils or:
Local Government Finance Division,
Welsh Assembly Government,
Cathays Park,
Cardiff. CF10 3NQ.
Information is also available on the internet www.wales.gov.uk
Why is there going to be a Council Tax Revaluation in Wales 2 years earlier than in England?
The decision was made by the Assembly.
In September 2000, the Assembly asked the people of Wales about possible changes to the system of local
Government finance. In respect of council tax there was overwhelming support not to disturb the present
system by making major changes. It was recognised if council tax bands were not revalued the council tax
system would run the risk of losing credibility. There was also a call for regular council tax revaluations.
The Welsh Assembly Government has responded by commissioning a revaluation of all Welsh homes, and
council tax bands, to take effect on 1 st April 2005. Revaluation will then take place at regular intervals of
between eight and ten years. So after April 2005 the next revaluation could be in April 2013, 2014 or 2015.
If there are any questions asked which cannot be answered please seek advice from the Group VO concerned.
Q What band will my home be for the Reval?
A. We in the VOA are responsible for setting the bands. The Valuation Date for the Revaluation is 1
April 2003; and the new bands take effect from 1 April 2005. We have not yet commenced any
bandings. The banding exercise will take place between April 2003 and September 2004. You will be
able to see the band ascribed to your property when we publish Draft Lists on or about 1 September
2004.
Q. What if you have banded my dwelling earlier than 1 September 2004?
A. No bandings will be made known prior to 1 September 2004 as between April 2003 and September
2004 we will be collating evidence and refining bandings and will be making them public for the first
time on 1 September 2004.
1. What is the significance of fixtures and fittings with regard to the sale price?
The legislation for council tax assumes a sale price ignoring any fixtures and fittings. Hence, if the price includes fixtures and fittings then the amount for these items would need to be deducted from the price paid before an
accurate band for this and other similar properties can be established. This will be most relevant where
the sale price is close to a band margin.
2. Why is the age and/or type of my property relevant?
Different types and ages of property sell for different prices. Updating our records to reflect the different types and ages of each dwelling will produce a more accurate band for each property. The age is merely one of the factors to consider and property of different ages will not necessarily be in a different band. The age shown on the questionnaire will merely be a way of updating our records. It is unlikely similar property in the same locality will be
built around the same time and would be placed in different bands. E.g: a property built in1972 would
more than likely be placed in the same band as one built in 1973 if they are in the same locality and no
other alterations have taken place to each property.
3. What is the relevance of extensions and conversions?
Establishing whether a property has been altered and whether the alterations are reflected in the price is important in deciding what band a property will be placed. E.g: if the price includes an extension then a similar property without an extension may be placed in a lower band. This will be most relevant where the sale price is close to a band margin.
4. What do reception rooms mean?
Reception rooms include living rooms and dining rooms but exclude kitchens, utility and cloaks. Studies and conservatories may be entered in the other box (12).
5. Why is land relevant?
It is important to establish what the price includes so that other properties that do not have the same characteristics are also accurately banded. In addition, some land, depending on its use may be exempt and not reflected in the banding of your property.
6. What is the relevance of agricultural/planning restrictions?
Agricultural and planning restrictions can be taken into account in the banding of a property and the price paid may be different from a similar property without such a restriction. Hence, establishing this fact will help us to accurately band the subject property and other similar properties with and without such restrictions.
31 December 2002
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