FOI release

Council Tax Challenges in DE72 3XE and DE72 3XG

Council Tax challenges received in relation to properties in postcodes DE72 3XE and DE72 3XG since their construction in 2006.

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This is the Valuation Office Agency response to the request 11773612.2/CEO which asked “Can you inform me of how many requests for council tax rebanding have ever received for properties for postcodes DE72 3XE and DE72 3XG, since their construction in 2006. Also, whether the changed properties were 2-bed flats as opposed to ‘other’ property types?”

The response gives a range, rather than a specific figure, to minimise the risk of disclosure.

“I can confirm that between 10 and 20 challenges have been made in relation to Council Tax bands of properties in postcodes DE72 3XE and DE72 3XG between January 2006 and December 2015.

These challenges can take three forms, which we refer to as ‘band reviews’, ‘proposals’ and ‘appeals’.

A band review is carried out when a potential inaccuracy is brought to the attention of the Valuation Office Agency (VOA). The VOA will investigate the matter and inform the taxpayer of the outcome. The taxpayer does not have the right to appeal the outcome of a band review. However, they may be eligible under certain circumstances to submit a proposal.

A proposal is a formal challenge made to a council tax list entry. The VOA will review the band and provide the taxpayer with a written decision. There are limited circumstances under which a taxpayer is eligible to submit a proposal, for example when the taxpayer is new to the property. Where a valid proposal has been made, the taxpayer then has the right to appeal against the VOA’s decision at a Valuation Tribunal (VT). The VT is an independent body responsible for making decisions on council tax appeals. Appeals are often withdrawn or settled before being heard by the VT.

None of these challenges resulted in a change to the Council Tax band of any property.

To put this information in context, it may be helpful to view the tables and commentary in our ‘Council Tax: Challenges and Changes’ publication. The publication can be viewed online here (and attached above): https://www.gov.uk/government/statistics/council-tax-challenges-and-changes-in-england-and-wales-2014-15.”