Council Tax Banding Appeals

Information and guidance about Council Tax banding appeals

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

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
Where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes
Where the Listing Officer has altered a list without a proposal having been made by a taxpayer;
Where you become a taxpayer in respect of a dwelling for the first time
In general banding appeals could have been 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

Increases and decreases

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.

Further details of the appeal procedures may be obtained from the Council or Valuation Office Agency. VOA Helpline on 03000 505505 or www.voa.gov.uk.

Don't think you're liable?

You may also appeal if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because your property is exempt, or that The Vale of Glamorgan Council has made a mistake in calculating your bill. If you wish to appeal on these grounds you must first notify The Vale of Glamorgan Council in writing so that they have an opportunity to reconsider the case.

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.

Council Tax Banding Revaluation 2005

The Welsh Government announced a revaluation by the Valuation Office Agency of Council Tax dwellings from 1 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 helpline number 03000 505505.

Why a revaluation of Property Bands?

The eight valuation bands currently in use are based on April 2003 property values. The bands, which apply to all homes in Wales from 1 April 2005, have been based on the April 2003 house sales evidence.

1993 Valuation List Bands for Wales

1993 valuation list
Band	Value	Band D
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

2005 valuation list
Band	Value	Band D
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