Council Tax Valuation Bands

Summary

Each property is put into a council tax band by the Valuation Office Agency (which is independent of the council). The band is based on the property's value in 1991.

It is possible to appeal against your property's council tax band in some circumstances, but you must still pay the council tax on it in the meantime.

Valuation Office Agency

The amount of Council Tax you pay depends on which valuation band your home is in. All domestic properties have been valued by the Council Tax Listing Officer at the Valuation Office Agency (VOA), which is part of HM Revenues & Customs, and independent of the council.

The address of the local Valuation Office is:

Barking Valuation Office
10th Floor, Crown House
Linton Road,
Barking
Essex
IG11 8HJ

How can I change my council tax band?

You can only appeal against your council tax band in certain circumstances. For example, if you become a new council tax payer for a property, you usually have six months to appeal against its valuation band (unless the previous occupant had already made an appeal on the same grounds). After the six months has passed, you can only appeal in more limited circumstances.

There is more information on when you can appeal on the Valuation Office Agency's website at http://www.voa.gov.uk/council_tax/can_i_appeal.htm [external].

Appeals should be made to the Listing Officer at the VOA. The address is at the top of this page. However you must continue to pay the Council Tax shown on your bill until your appeal is heard. If a positive decision is granted, the band will be amended and a revised bill will be sent to you to reflect this.

If you cannot reach agreement with the Listing Officer, you can appeal to an independent Valuation Tribunal.

• Advice from the Valuation Tribunals Service on appealing against your council tax (PDF)

What are the council tax bands?

There are 8 council tax bands, from A to H. The Valuation Office Agency (VOA) allocates each property to a valuation band based on how much it was worth on 01 April 1991. If the property was not built or converted until after 1991, then the band is based on the value the property would have had, if it had been built in 1991.

Each year, the Council sets the charge for band D. This is the amount of council tax that each property in that band has to pay, before any reductions are granted. The amounts due for the bands A - C are fractions of the band D charge, and bands E - H are multiples of it.

• Council tax levels for 2008/09

Reductions

There are a number of different reductions you may be able to claim:

• Discounts
• Exemptions
• Council tax benefit
• Reductions in certain cases for people with disabilities

Checking what council tax band a property is in

The valuation band for your home is shown on the front of your Council Tax bill.

• The Council Tax Valuation List shows the valuation bands of all properties liable for Council Tax in the London Borough of Waltham Forest. You can inspect a copy of the Valuation List at Revenue Services.
• If you know its address, you can search the Valuation Office Agency's records online to see which band a property is in.

More information

• You can contact the Revenues and Benefits Service if you have any queries.
• Information on the DirectGov website:
  • Council Tax - a guide to valuation and appeals (PDF)
  • Appealing against your council tax bill