All domestic dwellings will appear in a Council Tax Valuation List. The list is available for public inspection at the above mentioned offices. Each dwelling has been placed in one of nine valuation bands.
The 2005 Valuation List
Current valuation bands are based upon market values as at 1st April 2003. If you disagree with your property band you have until 30th September 2006 to appeal against the valuation. Once this period has expired you will only be able to appeal against the band in the following circumstances:-
- after demolition or conversion (e.g from houses to flats)
- where there have been physical changes in the locality affecting value and within 6 months of:-
- a change to your property band made by the Valuation Office Agency
- a band change to a property similar to yours made by the court
- becoming a new council taxpayer
The 1993 Valuation List
After 31st December 2005 there will be very limited circumstances in which you can appeal against your old valuation band. Further information is available from the Valuation Office Agency or your Council Tax Office.
Making An Appeal Does Not Allow You To Withhold Payment Of Your Council Tax.
If your appeal is successful you will be entitled to a refund of any overpaid Council Tax.
Appeal forms and further information regarding appeal procedures can be obtained from the Listing Officer of the Valuation Office Agency, Government Buildings, Picton Terrace, Carmarthen, SA31 3BT. The telephone helpline number is 0845 6001748 or visit the website at www.voa.gov.uk
If you disagree with the Listing Officer's decision you will have a further right of appeal to a Valuation Tribunal.
Transitional Valuation Bands
During the transitional period 1st April 2005 to 31st March 2008 a 'transitional valuation band' will apply where the liable person in respect of a dwelling is the same person on both 31st March 2005 and 1st April 2005 and the band has increased by more than one band. The increase will be restricted to 1 band in year one, 2 bands in year two, 3 bands in year three with the full increase in year four if the banding has increased by 4 or more bands.
Transitional Valuation Bands will not apply to properties that are second homes.
The National Assembly for Wales will reimburse the Local Authority for the loss in Council Tax revenue as a result of applying the transitional relief scheme. The amount reclaimed from the National Assembly for Wales may differ from the amount shown on the actual demand notice in respect of cases where a discount or exemption is applied to the reduced charge.