Guidance

Council Tax challenges on behalf of a Council Tax payer

You can challenge a Council Tax band on behalf of a Council Tax payer.

Authority to Act

Before you can challenge, you must get an Authority to Act that has been signed and dated by the Council Tax payer not more than 6 months before the date you send it.

You must send the VOA:

  • the original signed and dated Authority to Act form

  • a valid proposal
  • proof that the property band may be wrong
  • a completed property details questionnaire

Property details questionnaire

You must also fill in a property details questionnaire and send it with your appeals documentation - England Property Questionnaire.

Relevant evidence

You must supply clear evidence to challenge a Council Tax band. If you don’t tell us why you think the band is wrong, we won’t be able to review it.

The VOA will accept evidence that similarly sized properties in the immediate area are in a lower band to the subject property. Evidence of significantly larger properties within the immediate area that are in a lower band may also be accepted. A property is considered to be comparable to your property if it’s up to 10% smaller or larger.

Sales evidence must be no more than 2 years either side of the valuation date of 1 April 1991 for England and 1 April 2003 for Wales.

Similar properties must also be of the same type. For example, if the Council Tax payer’s property is a semi-detached house, you must provide comparable evidence of semi-detached houses that are similar in style.

Don’t supply more than 5 comparable properties. If you supply more we’ll only consider the first 5.

Examples of evidence that the VOA won’t accept are:

  • properties in the same street in different bands, unless those properties are identical
  • reference to average house price indices (such as Zoopla, Nethouseprices, Nationwide House Price Index)
  • the sale price of the subject property, more than 2 years before or after 1991 in England and 2003 in Wales

Start the challenge

Now follow the challenge process.

How long it takes

You’ll get a decision from the VOA within 2 months of sending your enquiry. You’ll also find out what will happen next.

Where to send your forms

Send your completed printed forms to the Council Tax office for the area the property is in.

Send your informal band challenges to the VOA Network Support:

Plymouth NSO
The Apex Building
Derriford Business Park
Brest Road
Plymouth
Devon
PL6 5FL

Bulk Council Tax band challenges

If you are sending in a number of challenges, please send them in small batches.

For batches of more than 100, please contact the VOA before sending them.

Published 22 January 2016