[English] - [Cymraeg]
The Valuation Office Agency (VOA) is responsible for setting your Council Tax band.
Your Council Tax band is based on the price your property could have been sold for on a fixed date. This date is called the antecedent valuation date (AVD).
The AVD is set in law, and it’s different in England and Wales.
- In England, the AVD is 1 April 1991.
- In Wales, the AVD is 1 April 2003.
So you might be wondering, how could we know what the right Council Tax should be for a home that didn’t exist on this date?
In this blog, we explain how we value properties built after the AVD.
Sales evidence
When we band a property for Council Tax, our starting point is to look for sales of the property that took place on or around the AVD.
But with properties built after 1991 in England or 2003 in Wales, there will be no sales evidence available, so we need to look for data on properties that we can use for comparison. There are different ways we can do this.
First, we look for sales of similar properties that were new around the time of the AVD. This is the most reliable form of evidence as it gives the closest estimate of the price a property could have sold for if it had been built by the AVD.
If this is not available, we then look at sales of properties of a similar size in the same area. We consider any differences between the properties when looking at comparable sales.
Some areas have changed a lot since the Council Tax valuation date. For example, what is now a residential area or a new housing estate may well have been a brownfield or industrial site around the time of the AVD.
If an area was significantly different around the time of the AVD, we consider the closest similar residential area.
Banding and settlement evidence
If we cannot find sales evidence, we then consider what’s known as banding and settlement evidence.
This involves looking at the Council Tax bands already allocated to similar properties, paying most attention to bands that have been challenged or confirmed at a Valuation Tribunal hearing.
There’s an ever-increasing number of post-AVD properties, many of which have similar attributes. So we have that comparable data to use to make sure we take a consistent approach
Local area changes
Once we’ve collected all the available evidence, we look at any changes to the local area between the AVD and the date the property was built.
Physical changes, such as new roads or better transport links, can affect the value of properties in an area.
Once we have settled on a suitable band for the property, we add it to the Council Tax list and notify the local council who are responsible for billing and collection of Council Tax.
Read more about how we value properties for Council Tax, including more information about banding and settlement evidence.
[English] - [Cymraeg]
Asiantaeth y Swyddfa Brisio (VOA) sy'n gyfrifol am osod eich band Treth Gyngor.
Mae eich band Treth Gyngor yn seiliedig ar y pris y gallai eich eiddo fod wedi cael ei werthu amdano ar ddyddiad penodol. Gelwir y dyddiad hwn yn ddyddiad prisio rhagflaenol (AVD).
Mae’r AVD yn cael ei osod mewn cyfraith, ac mae’n wahanol yng Nghymru a Lloegr.
Yn Lloegr, yr AVD yw 1 Ebrill 1991.
Yng Nghymru, yr AVD yw 1 Ebrill 2003.
Felly efallai eich bod yn pendroni, sut allwn ni wybod beth ddylai’r Dreth Gyngor iawn fod ar gyfer cartref nad oedd yn bodoli ar y dyddiad hwn?
Yn y blog hwn, rydym yn esbonio sut fyddwn yn prisio eiddo adeiladwyd ar ôl yr AVD.
Tystiolaeth gwerthiant
Pan fyddwn yn bandio eiddo ar gyfer Treth Gyngor, ein man cychwyn yw chwilio am werthiant eiddo a ddigwyddodd ar neu o amgylch yr AVD.
Ond gydag eiddo a adeiladwyd ar ôl 1991 yn Lloegr neu 2003 yng Nghymru, ni fydd tystiolaeth gwerthiant ar gael, felly mae angen inni chwilio am ddata ar eiddo y gallwn eu defnyddio er mwyn cymharu. Mae yna wahanol ffyrdd y gallwn ni wneud hyn.
Yn gyntaf, edrychwn am werthiannau eiddo tebyg a oedd yn newydd o gwmpas amser yr AVD. Dyma’r math mwyaf dibynadwy o dystiolaeth gan ei fod yn rhoi’r amcangyfrif agosaf o’r pris y gallai eiddo fod wedi’i werthu pe bai wedi’i adeiladu erbyn yr AVD.
Os nad yw hwn ar gael, byddwn wedyn yn edrych ar werthiannau eiddo o faint tebyg yn yr un ardal. Byddwn yn ystyried unrhyw wahaniaethau rhwng yr eiddo wrth edrych ar werthiannau cymharol.
Mae rhai ardaloedd wedi newid llawer ers dyddiad prisio Treth Gyngor. Er enghraifft, mae’n bosibl iawn bod yr hyn sydd bellach yn ardal breswyl neu’n stad o dai newydd yn safle tir llwyd neu’n safle diwydiannol o gwmpas adeg yr AVD.
Os oedd ardal yn sylweddol wahanol o gwmpas adeg yr AVD, rydym yn ystyried yr ardal breswyl debyg agosaf.
Tystiolaeth bandio a setliad
Os na allwn ddod o hyd i dystiolaeth gwerthiant, yna byddwn yn ystyried yr hyn a elwir yn dystiolaeth bandio a setlo.
Mae hyn yn golygu edrych ar y bandiau Treth Gyngor sydd eisoes wedi'u dyrannu i eiddo tebyg, gan roi'r sylw mwyaf i fandiau sydd wedi'u herio neu eu cadarnhau mewn gwrandawiad Tribiwnlys Prisio.
Mae nifer cynyddol o eiddo ôl-AVD, ac mae gan lawer ohonynt rinweddau tebyg. Felly mae gennym y data cymaradwy hwnnw i'w ddefnyddio i wneud yn siŵr ein bod yn cymryd ymagwedd gyson.
Newidiadau ardal leol
Unwaith y byddwn wedi casglu’r holl dystiolaeth sydd ar gael, byddwn yn edrych ar unrhyw newidiadau i’r ardal leol rhwng yr AVD a’r dyddiad y cafodd yr eiddo ei adeiladu.
Gall newidiadau ffisegol, megis ffyrdd newydd neu gysylltiadau trafnidiaeth gwell, effeithio ar werth eiddo mewn ardal.
Unwaith y byddwn wedi setlo ar fand addas ar gyfer yr eiddo, rydym yn ei ychwanegu at restr Treth Gyngor ac yn hysbysu'r cyngor lleol sy'n gyfrifol am filio a chasglu Treth Gyngor.
Darllenwch fwy am sut fyddwn yn prisio eiddo ar gyfer Treth Gyngor, gan gynnwys rhagor o wybodaeth am fandio a thystiolaeth setliad.
We welcome your comments about this blog below but cannot discuss individual cases. Please do not share any personal information. We will not be able to publish any comments that include personal details.
Please direct all queries about individual cases to our contact form.
16 comments
Comment by Dixon Bainbridge posted on
Amazingly silly tax system that relies on property price data 33 years out of date.
Comment by Rhys Evans posted on
Your proposed solution is what?
Lets link the out of date information to the current proprty value, and watch council tax bills skyrocket to another unaffordable but enforceable expense.
Comment by Robert Murray posted on
How do you deal with Park Homes which in law are caravans?
Comment by Valuation Office Agency posted on
Hi Robert, privately-owned caravans that are sited at a holiday park will usually not be liable for Council Tax. Instead, the operator of the site will pay business rates and claim back the rates payable from the privately owned caravan owners.
If a caravan is somebody’s sole residence it is classed as a domestic property and therefore liable for Council Tax.
Comment by Robert Murray posted on
If, for most of the country, Residential Park Homes are classified as Band A, why are some Band B and above.
Comment by Valuation Office Agency posted on
Hi Robert, you can find out more about how we value properties for Council Tax here: https://valuationoffice.blog.gov.uk/2023/06/05/how-properties-are-valued-for-council-tax/
If you have a question about your specific property or case, the best way to get in touch or find the information you are looking for is through our Contact Form at https://www.gov.uk/contact-voa
Our telephone service is also available between 9.00am and 4.30pm, Monday to Friday. You can call:
03000 501501 (England)
03000 505505 (Wales / Cymru)
Comment by Robert Murray posted on
This did not answer my query. The answer given was related to bricks and mortar homes and not mobile homes which are referred to throughout all pertinent legislation as caravans. so I repeat my question: If most park homes ( caravans) are band A for council tax, why are some rated, apparently at random, as band B and above.
Comment by Valuation Office Agency posted on
Hi Robert, we can't discuss specific cases online. The best way to get in touch and find the information you are looking for is through our Contact Form at https://www.gov.uk/contact-voa
Our telephone service is also available between 9.00am and 4.30pm, Monday to Friday. You can call:
03000 501501 (England)
03000 505505 (Wales / Cymru)
Comment by Steve Johnson posted on
As an example, would all 3 bed detached houses in the same Council Tax area come under the same Band, or does square footage make a difference?
If it does, at what point does it come into consideration?
Comment by Valuation Office Agency posted on
Hi Steve. We consider size, specific location, age, layout and character when setting Council Tax bands.
Comment by Mrs J Smith posted on
How do I find out the value of my house in 1991 if it was built in 2005?
My house was built on a smaller plot of land from the garden of an existing larger property.
My house has the same Band F as the larger property next door even though there are newer properties in the village which have been given lower bands.
As my house is in a village there isn't any other properties of the same type/age built in 1991 to compare it to.
Comment by Valuation Office Agency posted on
Good morning, we can't discuss specific cases online. The best way to get in touch and find the information you are looking for is through our Contact Form at https://www.gov.uk/contact-voa
Our telephone service is also available between 9.00am and 4.30pm, Monday to Friday. You can call:
03000 501501 (England)
03000 505505 (Wales / Cymru)
Comment by Claire Simmonds posted on
Can you tell me please, do council or ex council houses have a lower value than privately built properties for council tax banding purposes? and if so, why?
Thank you.
Comment by Valuation Office Agency posted on
Hi Claire. Whether a property was built/owned by a local authority is not a factor we consider when banding properties - we look at size, location, age, layout and character.
Comment by B Singh posted on
Surely councils are losing out of large amounts of money if people don’t have to pay more tax when they have extended their homes? Years ago properties were revalued for rateable value once building work was completed. Why wait until the owner moves?
Comment by Valuation Office Agency posted on
Hi Barbara. The law is designed to ensure homeowners are not penalised for improving or maintaining their home.