• Valuation Bands and Appeals
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Valuation Bands and Appeals

Each property has been allocated by the Valuation Office Agency to one of eight bands according to its open market capital value at 1st April 1991. The bands came into effect on 1st April 1993.

The bands and the value of properties are shown in the table below. The ratio shows the proportion of council tax payable in that band:

Valuation Band

Value at 1st April 1991

Ratio to Band D

A

Up to £40,000

6/9ths

B

Over £40,000 and up to £52,000

7/9ths

C

Over £52,000 and up to £68,000

8/9ths

D

Over £68,000 and up to £88,000

1

E

Over £88,000 and up to £120,000

11/9ths

F

Over £120,000 and up to £160,000

13/9ths

G

Over £160,000 and up to £320,000

15/9ths

H

Over £320,000

18/9ths

Appeals

You can compare a property's Council Tax Band with other properties in the area on the Valuation Office website via the link to the right of this article. There is also information on the V.O. website regarding the methods used and the factors taken into account when assessing the Band for a particular property.

If you have a concern that your home might be in the wrong Band, you should contact the Listing Officer (part of the Valuation Office) at  St. Anne's House, 2 St. Anne's Road, Eastbourne, East Sussex BN21 3LG (Tel 03000 500050) and ask for the Council Tax Enquiry Section quoting 'Rother'. Do not contact the Council at this stage. Further details of the appeals procedure may also be obtained from the Listing Officer or from the Valuation Office Website.

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

  • where you believe that the banding should be changed because there had been a material increase or material reduction (this is explained below) in the dwelling value.
  • where you stop or start 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 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.
  • where a band change has been made to a similar property by the Valuation Tribunal. Your appeal must be made within six months.

A material increase in value may result from building, engineering, or other work carried out on a 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 adaption to make the dwelling suitable for use by somebody with a physical disability. In these cases revaluation should take place as soon as possible.

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