Can the VOA backdate a re-band?

small_is_beautiful

Briefly, we bought house in Dec 2009 with a small connected annex, which was rented out and we have continued to rent out (to same tenant).

Following tenant's application for Housing Benefit a visit from the VOA was triggered, which decided that the annex should be treated as a self-contained unit and therefore have it's own tax band (A). This then resulted in the tax band of our house being reduced.

However, the VOA decided to backdate this to the date we moved in (I guess that is termed the "relevant transaction"). This has triggered a refund for us as landlords (due to going down a level) and a demand for backdated council tax to our tenant.

I don't think we can challenge the re-classification of the annex as a self-contained unit, which is annoying but I can accept that.

And if the refund covered the backdated tax that the council is trying to extract from our tenant then we would use it to settle the bill.

However, the difference is substantial (esp for tenant on housing benefit, who we wish to support) and we can find no regulations/legislation that suggest the VOA can backdate the re-banding. The CAB does not think it is legal, but cannot back up that opinion.

Any experience here on what VOA can/can't do re: backdating valuations and re-banding? The council merely takes direction from VOA with respect to the council tax.

Any views, advice welcome!

00ec25

wait for a definitive answer from Lincroft1710 who is ex VOA

in the meantime i think they can indeed backdate it based on many answers given to people seeking to get their band reduced. The answer given is always yes it can be backdated even if that creates a refund for previous owners (not that they would know about a refund)

lincroft1710

The effective date for a "new" dwelling is usually the date a completion notice was issued or if one was not issued, the date the dwelling came into being. However where this date cannot be readily determined, the earliest date that it can be proved the dwelling existed is used.

Therefore in your case, as the annex definitely existed as a separate dwelling for CT purposes on the day you bought the house and annex, this date is used.

If proof were available that the annex existed as a separate dwelling at a date prior to your purchase, then this date would have been the effective date.

small_is_beautiful

Thanks 00ec25 and lincroft1710, clarification appreciated, and we can now move forward and get things sorted out.Thanks for your advice!