Council Tax Revaluation
Council Tax was introduced in 1993 with every dwelling (house, bungalow, flat etc) being placed in one of 8 Valuation Bands based on their value on the open market as at 1 April 1991.
The Welsh Assembly Government decided that in Wales, all dwellings should be revalued. The Valuation Office Agency (part of the Inland Revenue) is responsible for the revaluation and has brought bandings into line with changes in the property market. Properties were revalued as of 1 April 2003 and the new bands came into effect on 1 April 2005.
Valuation Bands for Wales
Band
|
Brands Prior to 31.03.05
|
New Bands from 01.04.05
|
A
|
Under £30,000
|
Under £44,000
|
B
|
£30,001 to £39,000
|
£44,001 to £65,000
|
C
|
£39,001 to £51,000
|
£65,001 to £91,000
|
D
|
£51,001 to £66,000
|
£91,001 to £123,000
|
E
|
£66,001 to £90,000
|
£123,001 to £162,000
|
F
|
£90,001 to £120,000
|
£162,001 to £223,000
|
G
|
£120,001 to £240,000
|
£223,001 to £324,000
|
H
|
£240,001 and above
|
£324,001 to £424,000
|
I
|
|
£424,001 and above
|
Transitional Arrangements
Transitional Arrangements have been introduced by the National Assembly for Wales to smooth the effects of the Council Tax Revaluation. The scheme will run for 3 financial years from 01 April 2005. It will limit liability for properties moving up the valuation banding system by two or more bands. It will not apply to dwellings prescribed in Classes A and B of the Council Tax (Prescribed Classes of Dwellings) Regulations i.e Second Homes.
The scheme is 100% funded by the National Assembly for Wales. The council will reclaim from the National Assembly for Wales the income it has forgone in operating the transitional arrangements scheme. In certain circumstances adjustments to the amount claimed by the council may be made to take into account discounts and exemptions not covered by the transitional arrangements.
In summary, a transitional valuation band needs to be identified for a dwelling for each of the financial years commencing on 1st April 2005, 2006 and 2007.
To qualify for a transitional valuation band:
-
The dwelling would qualify if it is on a valuation list on 31st March 2005 and is not a prescribed class A or B of the Council Tax (Prescribed Classes of Dwellings) (Wales) Regulation 1998 (SI 1998/105) i.e. second homes;
-
A dwelling must have been the subject of two or more valuation band increases, and;
-
The same person (or if more than one persons is liable, at least one of those persons) is liable in respect of the dwelling on 31st March and 1st April 2005 and continues to be liable for the transitional period, where such a person is not continually liable for the duration of the transitional period, a transitional valuation band shall only apply in respect of the period to which the person is liable.
If you are entitled to Transitional Relief you do not need to apply and it should automatically be shown on your bill. If you think you qualify but there is no relief shown on your bill please contact Customer Care on telephone: 01495 766129 / 766131 / 766145.
What if I think the valuation is wrong?
You can appeal from 1 April 2005. A form can be obtained from the Valuation Office Agency (VOA). You can also appeal on line via the Valuation Office Agency| website.
The VOA have also set up a helpline for any queries on your banding. The number is: 0845 600 1748 (calls are charged at local rate and lines are open 08.30am to 5.00pm Monday to Friday).
There is a deadline of 30 September 2006 to appeal against your 2005 Council Tax banding if you think it is incorrect.