Council Tax Rebanded - Advice on Valuation

[Deleted User] · 27 February 2018 at 6:40PM

Good Evening,

I've just been informed (following a very, very brief 'inspection' by the valuation board) that our council tax banding has been increased from C to D. The property is in Scotland.

We bought the property in September 2017 and it has been extended (about 10 years ago) with a small porch to the front of the house and a single storey extension of approximately 14ft x 14ft at the rear of the house which now houses the kitchen and a small utility room. The old kitchen is now a dining area and second bathroom (with a wall obviously!). The inspection by the valuation board basically consisted of measuring the outside of the extension and taking a quick walk straight from the front door the back.

The home report value of the property was £140,000, we paid £126,000.

Given this it might well be correct that we have been re-banded however we are now one of only two houses in the street on the higher banding (most extended houses are still the original owners) and I obviously don't want to pay more than I have to in tax, particularly as it's being backdated.

Is the valuation used for the banding based on an approximate valuation such as the home report value or should it be based upon the actual price paid? The home report value puts it just over the threshold into band D going by calculated 1991 values, however using the actual price paid puts it firmly in band C.

Any advice?
P.S. I felt this was a more relevant section than the tax section but mods please feel free to move the thread if you think another location is more appropriate.

CIS · 27 February 2018 at 7:23PM

The price is based on an open market value, based on the property being a reasonable state of repair etc, rather than the sale price. In some ways this stops the price being manipulated to lower the council tax charge.