Where a property is in severe disrepair or is derelict This rule ensures that all taxpayers are treated equally and that nobody gets a reduction in Council Tax just because their property has not been looked after.Ģ. In these cases, the LO can’t reduce or delete the band. The LO must ignore the fact that a property is neglected and lacks basic repairs, so it is inappropriate to argue that a property in poor repair is not a ‘dwelling’. When the LO bands a property, it must be assumed that it is in a state of reasonable repair considering its age, character and locality. The following examples show how the LO deals with properties that are vacant and in disrepair or are undergoing works. In some cases, when works are not quite complete, the Billing Authority may issue a ‘completion notice’ that tells the taxpayer and the LO the date from which the property must be put into the list and Council Tax should be paid. This means that all improvements will be reflected in the new banding from the date when the work was completed. If a property is occupied, it’s generally assumed to be habitable and the LO will not delete the band, even if significant repair or renovation works are underway.Įffect of deletion and subsequent reinstatement as ‘new’ on completionĪlthough no Council Tax will be payable if a band is deleted, when the property is next banded it will be treated as a new property. This means that a property will not have a Council Tax band and the taxpayer will not pay any Council Tax until the property is entered into the list again following completion of work or service of a completion notice by the Billing Authority. In limited circumstances, the LO may ‘delete’ a Council Tax band. When banding a dwelling the LO must assume that it is in reasonable repair, even if it is not. To be a dwelling, the LO will look to see if the property is either habitable or capable of repair. The main rule is that every property will be banded for Council Tax if it qualifies to be a ‘dwelling’, which has a legal definition. This factsheet sets out the LOs’ approach for taxpayers’ properties that are in disrepair. Listing Officers at the VOA are responsible for making banding decisions. The Valuation Office Agency (VOA) is the government department responsible for maintaining the Council Tax lists in England and Wales.
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