The Council Tax

Council Tax was introduced in 1993 as a replacement for the Community Charge (Poll Tax). It places every “dwelling” into one of eight valuation bands. You can read more about Dwellings and Council Tax Bands from the Menu links opposite.

The Assessor is responsible for preparation and maintenance of the Council Tax Valuation List which requires that each property’s band reflects the Assessor’s opinion of its open market value as at 1 April 1991, but taking account of its physical state and its locality as at 1 April 1993 (or for new properties, when they enter the list).

Bands do not change during the currency of the list (there is no provision for revaluation) even if the owner carries out improvements. The one exception to this however is that the band will be revised if the property is sold after such improvements. New owners who find themselves in this position have a longer period in which to lodge a proposal. (Read more from the CT Proposals link in the Menu opposite.)

The Assessor can only revise a band in such cases, after the property has been sold and there may therefore be a delay in new owners being advised that the band of the house they have purchased is affected. Existing owners however may have been advised that the band will be changed on any future sale. Prospective purchasers should ensure they obtain advice about a possible change to the published band in cases where eg a solicitor advises that a local authority completion certificate or letter of comfort is available or required for alterations carried out by the seller.