Council Tax band challenge

Before you send it

• Before challenging, compare your band with similar neighbouring properties on the VOA online listing (England) or the Scottish Assessors website. Bands going up are as legal an outcome as bands going down.
• In England, a formal proposal can be made if you have been the taxpayer for less than six months, if the band has changed in the last six months, or if there has been a material change in the property or area. Outside those windows you can still ask the VOA to consider an informal review.
• In Scotland, you have a six-month window from becoming the taxpayer or from a band being entered in the list.
• Keep records of every interaction and ask for a written decision.

The template

Square brackets mark fields to replace with your own details.

[Your name]
[Your address]
[Postcode]
[Date]

Valuation Office Agency (England) / [Your] Assessor (Scotland)

By email: [VOA / Assessor email]

Council Tax band review request

Dear Sir/Madam,

Property address: [full address]
UPRN (if known): [number]
Current Council Tax band: [letter]
Date I became the taxpayer: [date]

I am writing to request a review of the Council Tax band for the above
property. The grounds for the request are:

 [Tick / describe the grounds that apply, for example:]
 - I have been the taxpayer for fewer than six months.
 - The band was entered in the valuation list in the last six months.
 - There has been a material change in the property (e.g. demolition,
   conversion, change of use).
 - There has been a material change in the area that affects value (e.g. new
   road, change in surroundings).
 - Comparable neighbouring properties of similar type and size are in a lower
   band (see comparable evidence below).

Supporting evidence:
 - [List the addresses, current bands and approximate sale prices (1991 values
   in England, 2003 in Wales) of comparable properties.]
 - [Attach photos, plans or correspondence that supports the case.]

Please confirm receipt and provide a written decision in due course. I
understand that a successful review may result in the band going down, going
up or remaining unchanged.

Yours faithfully,

[Your signature]
[Your printed name]