Banding Revaluation

Council Tax Banding Revaluation 2005

The Welsh Assembly Government has announced a revaluation by the Valuation Office Agency of Council Tax dwellings from the 1st April 2005.

The Council Tax Valuation List was published on 1 April 2005 and allows you to search the list by address or postcode.

The Valuation Office Agency Weblink

You can check your Council Tax Band at www.voa.gov.uk. If you are unhappy about your new band you must in the first instance contact the Valuation Office Agency on their help line number 03000 505505.

Why a revaluation of Property Bands?

The eight valuation bands currently in use are based on April 1991 property values. Replacing these with April 2003 values and carrying out a revaluation of all Welsh homes will bring the council tax system up to date.

The bands, which will apply to all homes in Wales from 1st April 2005, have been decided based on the April 2003 house sales evidence.

Valuation Bands for Wales

1993 Valuation List Bands for Wales

A. under £30,000 6/9 of Band D

B. £30,001 to £39,000 7/9 of Band D

C. £39,001 to £51,000 8/9 of Band D

D. £51,001 to £66,000 9/9 of Band D

E. £66,001 to £90,000 11/9 of Band D

F. £90,001 to £120,000 13/9 of Band D

G. £120,001 to £240,000 15/9 of Band D

H. £240,001 and above 18/9 of Band D

2005 Valuation List Bands for Wales

A. under £44,000 6/9 of Band D

B. £44,001 to £65,000 7/9 of Band D

C. £65,001 to £91,000 8/9 of Band D

D. £91,001 to £123,000 9/9 of Band D

E. £123,001 to £162,000 11/9 of Band D

F. £162,001 to £223,000 13/9 of Band D

G. £223,001 to £324,000 15/9 of Band D

H. £324,001 to £424,000 18/9 of Band D

I. £424,001 and above 21/9 of Band D

Property Bands

If you are unhappy about your property band you must in the first instance contact the Valuation Office Agency on their help line number 0845 6001748.

What happens next?

Council Tax payers will have the opportunity to inspect the list

The official list has been published for use from 1 April 2005

Council Tax bills for 2005/6 will be based on the new banding system

The band into which your property is placed reflects its open market value as at 1st April 2003, with the new valuations being used to calculate your Council Tax bill from 1st April 2005.

Valuation Banding Appeals

Regulations for banding appeals have been produced by the National Assembly for Wales and appeals can be lodged with the Valuation Office Agency from the 1st April 2005.

Generally, the grounds for appeal about banding are restricted to the following cases:

1. Where you believe that the banding should be changed because there has been a material increase or material reduction (this is explained below) in the dwelling's value;

2. Where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes;

3. Where the Listing Officer has altered a list without a proposal having been made by a taxpayer;

4. Where you become a taxpayer in respect of a dwelling for the first time. (Your appeal must be made within six months but if the same appeal has already been considered and determined by a valuation tribunal, it cannot be made again).

5. In general banding appeals can be made by any interested person up to 30th September 2006 for the 2005 Valuation List and to the 31st December 2005 for the 1993 Valuation List.

A material increase in value may result from building, engineering or other work carried out on the dwelling. In these cases, revaluation does not take place until after a sale - so the person appealing would usually be the new owner or resident.

A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases, revaluation should take place as soon as possible.

Making an appeal does not allow you to withhold payment of tax owing in the meantime. If your appeal is successful, you may be entitled to a refund of any overpaid tax.

If you require further information please ring 01446 709564 or e-mail

counciltax@valeofglamorgan.gov.uk if you have a general enquiry.