How to Appeal Your Council Tax Band, When Councils Get It Wrong

Why Council Tax Bands May Be Wrong

Council tax bands in England and Wales were set in 1991 based on estimated property values at that time. They have never been comprehensively revalued. As a result, the relative values of properties in 1991, which determined the banding, may bear little resemblance to current market conditions or to what was appropriate at the time.

Properties may be in the wrong band for several reasons:

• The original 1991 assessment was inaccurate
• The property has been physically altered or subdivided since banding
• Comparable neighbouring properties are in lower bands, suggesting a systemic error
• The property was newly built and banded by reference to an incorrect comparator

The Valuation Office Agency (VOA) is responsible for council tax banding in England. In Wales, the function sits with the Welsh Revenue Authority.

Council Tax Bands in England

Each council sets its Band D rate annually; other bands are calculated as fractions or multiples of Band D.

How to Check Whether Your Band May Be Wrong

The most reliable approach is to compare your property's band with those of similar properties on your street or in your immediate area. You can look up council tax bands for any address in England using the Valuation Office Agency's online checker at voa.gov.uk, it is free to use.

Look for properties that are:

• Of similar size, type, and age
• On the same street or within a short distance
• In a lower band than yours

If you find consistent examples of comparable properties in a lower band, this is your primary evidence for a challenge.

How to Formally Challenge Your Council Tax Band

Step 1, Contact the VOA

Submit a formal challenge through the VOA's online portal. You will need your council tax reference number and details of why you believe the band is wrong, including comparator addresses.

Step 2, VOA Review

The VOA will review your challenge and may contact you for further information. This process can take several months. The VOA may agree to lower your band, maintain it, or in rare cases raise it.

Step 3, Appeal to the Valuation Tribunal

If you disagree with the VOA's decision, you can appeal to the Valuation Tribunal for England (VTE), an independent body. The appeal is free and hearings are held locally or by video.

Important Warnings

• Your band can go up, not just down. If you challenge your band and the VOA investigates, there is a small risk your band could be increased. This is uncommon but worth considering before proceeding if your evidence is weak.
• There is a six-month time limit to challenge your band when you first move into a property. After that, the right to challenge is more limited.
• Bands for new builds and significantly altered properties can be challenged more readily within normal timeframes.

Property Passport UK displays council tax band information for properties it indexes, making it straightforward to compare your band with neighbouring properties as a first step in assessing whether a challenge is worthwhile.