Question to the HM Treasury:
To ask the Chancellor of the Exchequer, whether the Valuation Office Agency can increase council tax bands outside the sale of a property where the property owner has not challenged the existing valuation.
Outside the sale of a property, there are very limited circumstances where a listing officer (LO) can alter a Council Tax band. If an LO is satisfied there is an error in the valuation list, they have a statutory duty to correct that error.
If that error results in an increase to the band, the increase would be effective from the date the list is altered. A reduction of a property’s band as a result of an error would be backdated as necessary.