Council tax band reductions

Please make any appeal related to property bandings to the District Valuer and Valuation Officer at the Valuation Office Agency.

Bandings are based on property values from 1 April 1991. If a property has been built or converted after this date, its banding has been determined by comparing it to other similar properties in the area. Purchase prices are different to the property value. They are not the best evidence if you believe the banding for your property is incorrect. Making an appeal does not allow you to withhold any Council Tax payments. If your appeal is successful and you have overpaid, you will receive a refund.

You can appeal if:

  • There has been a material increase or reduction in the property's value.*
  • You start or stop using part of your property for business, or the balance between domestic and business use changes.
  • You become the taxpayer for the property for the first time.

*An increase may result from building, engineering or other work. Revaluation will not take place until after a sale so the person appealing will usually be the new owner or resident. A reduction may result from the demolition of part of the property, a change in the state of the local area or adapting the property for someone with a physical disability. In these cases, a revaluation should take place as soon as possible.

Please appeal directly to us if you think your Council Tax bill is incorrect for the following reasons:

  • You are not the resident or owner.
  • The property is exempt.
  • We have made a mistake in our calculations.