Council tax Court Codes

[Deleted User]

Could someone please explain to me, in layman's terms, what the court codes mean

• V - Valuation Tribunal determination
• C - Valuation Tribunal confirmation

One house I'm looking at is Band C with affect from April 1993, with a court code V.  When I view the previous bands it says D, but with no dates

lincroft1710

Determination means the VT heard the case and decided the band should be reduced. Confirmation means the VT did not alter the band.

Effective date of 1 Apr 1993 means the reduced band should be backdated to start of CT and the original band should never have existed, so it has no dates.

Jude57

@lincroft1710 is the person to answer this as they worked for the Valuation Office Agency for many years. Hopefully they'll be along shortly.

My own take is, without seeing what you have in front of you, that a previous owner challenged the Banding and was successful in getting the Band reduced from D to C and the Valuation Tribunal confirmed that the house was now correctly Banded at C. But I'm no expert on the Valuation side, so wait for @lincroft1710 for a better informed answer.