Council Tax Rebanding SUCCESS stories

CIS

It comes across like they've basically said 'We've lowered it for you now go away'.


Unless there's been some sort of change that has affected the value (like a major physical change to the location or it was previously adjusted on sale due to an extension etc) then any error correction to the band should be backdated all the way to 1993 (2003 in Wales) as they're admitting it is in the wrong band. The VOA don't have the discretion in error correction cases to pick and choose the dates.

System

Resolved. Thanks for help.

CIS

I am also confused that they are using the square footage of the house as a basis for the high banding. I thought it was the value of the house that was the only consideration?

The size of the property would feed in to the valuation and hence the banding - a larger house tends to be worth more and thus in a relative higher band (the location of the property etc also feeds in to it).

I do find it very strange that there is a time limit on their offer. It feels like they are treating us like ambulance chasers and by offering us a small sum of money and an ongoing reduction that we will scrabble for the dosh and run! Not happening

The VOA will only set the dates - whatever money comes back from it is down to the council.

Do you think we could use this at point of appeal? i.e. Suggest that as they have offered to reduce the banding now, that it should be reduced back to the original banding date?

Assuming you're in England ? If so,



It's a funny one - this isn't directly my area of work so I've never had to argue this specific point for a tribunal (I usually work in the area of council tax discounts, exemptions etc) - but I have looked at the consolidated legislation and it appears that where the VOA have gone ahead and altered the list it could be appealed. Either they have stumbled across a banding error by chance or a neighbour has appealed and they've looked at the other properties.

The second point is whether or not, as your band is now 'correct', whether you have the right to dispute the date they have used where it doesn't affect you if it is incorrect.Are you "a billing authority or an interested person" for this circumstance is what needs to be considered - an 'owner', which you are, is an interested party so it would seem that you do have the right to dispute it.

The VOA's own guidance, as per legislation, shows that an error in the list that has been present since 1993 should be backdated to April 1993.

System

Resolved. Thanks for help.

lincroft1710

I used to work for the VOA who do the same job as the Assessor in England and Wales. There are differences between the English and Scottish CT systems and between the working practices of the VOA and Assessor.

What the Assessor is suggesting seems odd. As CIS has said, unless there has been a recent physical change to the property or the location, the effective date of the band reduction should be 1 Apr 1993. It may be that the Scottish system allows backdating to a later date, so I would suggest you ask the Assessor why he is only backdating to the date of you first occupying the property.

A borderline case is where some evidence suggests a property's value sits at the top of a band and some at the bottom of the next higher band. Or there is insufficient evidence to positively say which band a property should be in.

System

Resolved. Thanks for help.

lincroft1710

aliscribe wrote: »

He says it is because the house is part of a terrace.

He also mentions that 1 person thinks the band should be lowered and 2 don't, so he's lowering the band now as a 'concession'

I'm a little confused by this to be honest, because surely if it is reduced now, it should always have been in a lower band. :wall:

Perhaps it may be prudent to accept the Assessor's offer and not rock the boat

CIS

The scottish regs appear to be similar to England and Wales. Reg 4(b)(i) of the The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993 would seem to be initial regulation allowing the correction to take place.

Restrictions on alteration of valuation bands

4.—(1) No alteration shall be made of a valuation band shown in the list as applicable to any dwelling unless—

(a)since the valuation band was first shown in the list as applicable to the dwelling—

(i)there has been a material increase in the value of the dwelling and it, or any part of it, has subsequently been sold; or

(ii)subject to paragraph (2), there has been a material reduction in the value of the dwelling;

(b)the local assessor is satisfied that—

(i)a different valuation band should have been determined by him as applicable to the dwelling; or

(ii)the valuation band shown in the list is not that determined by him as so applicable;

(c)the assessor has, under Schedule 5 to the Act, added, amended or deleted an apportionment note relating to any lands and heritages included in the valuation roll; or

(d)there has been a successful appeal under the Act against the valuation band shown in the list.

Reg 18(1) would appear to be analogous to it's England and Wales equivalent and provide that an error correction should apply back to the point the entry was initially made to the list.

Effective date for alterations—corrections

18.—(1) Any alteration of the list effected so as to show, in respect of a dwelling, the correct valuation band applicable to the dwelling on the day on which the dwelling was first shown on the list shall have effect from that day.

(2) Any alteration of the list effected so as to correct an inaccuracy resulting from an earlier alteration which was—

(a)intended to reflect a material increase or material reduction in the value of a dwelling; or

(b)a consequence of the assessor, under Schedule 5 to the Act, adding, amending or deleting an apportionment note relating to any lands and heritages included in the valuation roll,

shall have effect from the effective date of that earlier alteration.

Jottlebot

Local Borough Council: Shropshire
Council Tax Band Before: E
Council Tax Band After: D
Amount refunded: £2300 (hopefully!)
Annual saving going forward: £400ish

It was a bit of work and a few emails back and forth, but just found out today we've been successful. Don't know how we'll get the refund, no doubt it will take some chasing up. We're just waiting for the paperwork from the Valuation Office, which will hopefully explain what happens next. Well worth it in the end, although some swearing and hair-pulling was involved early on in the process when nothing we provided seemed to be right.

robertoegg

Jottlebot wrote: »

Local Borough Council: Shropshire
Council Tax Band Before: E
Council Tax Band After: D
Amount refunded: £2300 (hopefully!)
Annual saving going forward: £400ish

It was a bit of work and a few emails back and forth, but just found out today we've been successful. Don't know how we'll get the refund, no doubt it will take some chasing up. We're just waiting for the paperwork from the Valuation Office, which will hopefully explain what happens next. Well worth it in the end, although some swearing and hair-pulling was involved early on in the process when nothing we provided seemed to be right.

Our refund came through pronto....BACS into our account we pay out of..

We're with Waverley, banded at E for a 2up/2down which I thought was way over. Found examples of like for like being less or clearly more valuable properties the same band and presented this to the Valuation Office. 9 weeks later, rebranded down to D. £1400 into the bank account in the next couple of days, £417 better off a year moving ahead. Cheers MSE!:beer: