Who decides on a property's band?
The Valuation Office is an Executive Agency of the Inland Revenue.
It carries out valuations for non-domestic (business) rating purposes, and banding for Council Tax.
For further information, visit the Valuation Office website.
If you appeal for any reason, you must pay your bill until any appeal is settled. 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 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 the domestic or the business use changes
- where the Valuation Officer has altered a list without a proposal having been made by a taxpayer
- where you become the 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.
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. 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 the dwelling has been adapted for use by someone with a disability. In these cases revaluation should take place as soon as possible.
Information about individual bandings can be found on the Valuation Office website.
For all valuation and banding enquiries, or to appeal against a banding, please contact:
Council Tax North
Valuation Office Agency
03000 501 501
You may also appeal if you consider that you are not liable to pay the Council Tax, for example because you are not the resident or owner, or because your property is exempt, or that the council has made a mistake in calculating your bill. If you wish to appeal on these grounds, you must first notify the council in writing so that your case may be considered.