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Council Tax bands are based on how much a property was worth on:

• 1 April 1991, for England
• 1 April 2003, for Wales

You can challenge your Council Tax band if:Ìý

• you have a legal right to challenge (known as ‘making a proposal’)
• you think it’s wrong and you do not have a legal right to challenge (known as a ‘band review’)

For properties in England and Wales, you submit your challenge to the Valuation Office Agency.

You have a legal right to challenge your Council Tax band (‘make a proposal’) if you think your band is wrong and either:

• you have been paying Council Tax on your property for less than 6 months
• the Valuation Office Agency (VOA) has changed your Council Tax band in the last 6 months

You also have a legal right to challenge if:

• there’s been a change that affects the property
• you want to remove the property from the Council Tax list
• you want to add the property to the Council Tax list

If there’s been a change that affects the property

You can propose a new band if there’s been a change that affects the value of the property. One of the following must apply:

• your property has changed - for example, it’s been split into multiple properties or merged into one
• your property’s use has changed - for example, part of your property is now used for business
• your local area has changed physically - for example, a new supermarket or main road has been built

If the property needs to be removed from the Council Tax list

You can ask for a property to be removed from the Council Tax list if any of the following apply:Ìý

• your property has been demolished
• your property is derelict or in a state of serious disrepair with a number of serious structural problems
• your property is undergoing major renovation work affecting all or most of the property
• your property is now being used as a business and no longer counts as a domestic property

You cannot have a property removed just because it’s in ‘poor repair’. It must be derelict or in serious disrepair (for example a collapsed ceiling). There’s more guidance on what counts as poor repair and what’s derelict or in disrepair.

Once a property has been removed from the Council Tax list, you will no longer pay Council Tax on that property.

You’ll only start paying Council Tax again if a property was removed because of major renovation work and that work has been completed or you move back in. The property will be reassessed and you’ll need to pay Council Tax from the work’s completion date or move in date.

If the property needs to be added to the Council Tax list

You can ask for a property to be added to the Council Tax list if your property does not yet have a Council Tax band. You’ll need to suggest the proposed band.

Information you need to provide

When you make a challenge, you’ll need to provide:

• your name
• address of your property
• the date from which you want to make the proposal

You’ll also need to say whether you’re the homeowner or a tenant.

If there has been a change to your property or area

If you’re proposing a new band, you must also provide one of the following:

• a description of any changes to your property
• details of your property’s change of use
• a description of how your local area has changed physically
• details of any physical works which have taken place to your property

If you’re a new tax payer and have been in your property for less than 6 months

You must also provide the date you became a Council Tax payer. This date might be before you moved into the property you’re making the proposal for.

You can ask for your band to be reviewed if:

• you have been paying Council Tax for more than 6 months
• there have not been any changes to the property recently but you think the band is wrong

You’ll need to provide evidence of why you think your property is in the wrong band.

Evidence to support your challenge

You’ll need to provide addresses for up to 5 similar properties in a lower band than yours.

The properties should be the same as your property in terms of:

• type - for example, if you live in a semi-detached house the properties should be semi-detached houses
• size - for example, number of bedrooms and total area
• age
• style and design

The properties should also be either:

• in the same street or estate - if you live in a town or city
• in the same village or area - if you live in the countryside

Evidence from house prices

You can also use the price that your property or similar properties sold for as evidence, if the sales were between:

• 1 April 1989 and 31 March 1993 - if your property is in England
• 1 April 2001 and 31 March 2005 - if your property is in Wales

You can look up property sale prices online from 1995 onwards.

Compare the sale prices to the prices the properties are valued at for Council Tax.

If the sale prices are outside the Council Tax band, you can use this as evidence. You will need to give:

• the addresses of the properties
• the sale prices
• the dates the properties were sold - the closer this is to the valuation date, the more likely the Valuation Office Agency (VOA) will be able to use this evidence

The VOA will not consider average house price information from websites such as Nationwide House Price Index, Nethouseprices, Rightmove or Zoopla as strong evidence.

For properties in England and Wales, use the online service to make a challenge. You can use this whether you have a legal right to make a challenge or not.Ìý

You may need to provide evidence to support your case.

You must continue paying Council Tax while your challenge is being reviewed.

You can also appoint someone else to challenge on your behalf.

If you cannot use the online service

To ask for a property to be removed from the Council Tax list, you’ll need to complete a Council Tax challenge form instead.

To challenge your Council Tax band, you can also call or email the Valuation Office Agency (VOA). You’ll need to provide evidence when you contact them.

The Valuation Office Agency (VOA) will confirm they’ve got your challenge. This is usually within a few days, but can sometimes take up to 28 days.

They’ll review your challenge and make a decision. This can take up to 6 months for where you have a legal right to make a challenge (‘making a proposal’).Ìý

If you’ve submitted a challenge because you think your property is in the wrong band but do not have a legal right to challenge (‘band review’), this can take up to 12 months.

If the VOA needs more information they’ll contact you.

When they’ve finished the review, they’ll do one of the following:

• change your Council Tax band and let your local council know - your council will revise your bill and pay any refund that’s due
• remove your property from the Council Tax list - check what happens after a property has been removedÌý
• add your property to the Council Tax list - you’ll be given a new band
• tell you why your band cannot be changed

If you disagree with the decision

You can only appeal the decision if you had a legal right to challenge (‘make a proposal’).Ìý

In Wales, you do not need to do anything. Your challenge will be automatically sent to the if you do not respond to the decision.

In England, you can . The Valuation Tribunal is independent of the VOA. It’s free, but you have to pay your own costs.Ìý

You normally need to appeal within 3 months of getting the decision.Ìý

You may be able to get the time limit extended in some circumstances. You’ll need to explain why you need an extension on the appeal form.

If the tribunal agrees with you, the VOA will change your band and the council will update your bill.

Get help

If you’re in England, the Valuation Tribunal has guidance on:

If you’re in Wales, the Valuation Tribunal for Wales has .

You can also contact the tribunal for help.