Evidence for a Council Tax Band Challenge - What the VOA Accepts

Comparable properties in a lower band

The strongest evidence is a list of similar properties in your street or close vicinity that are in a lower band. They must be genuinely comparable in type, size, age, and condition. Document each one: address, band, why it is comparable, what differences exist.

Actual sale price from around 1991

If your property was sold around 1 April 1991, the actual sale price is relevant evidence. Sale prices within 12 months of the valuation date (April 1990 to April 1992) are most useful. These can be obtained from HM Land Registry historical records.

Contemporaneous estate agent valuations

A professional valuation or estate agent appraisal from around 1991 is useful evidence if you can locate one. These are rare but do exist for properties that were on the market at the time.

Physical differences from higher-band neighbours

If your property is demonstrably smaller, in worse condition, or has fewer features than neighbouring properties in the same band, document these differences with specifics. For example: smaller floor area (with measurements), fewer bedrooms, no garage where neighbours have one, no extension.

Current market valuations

The VOA cares about 1991 values, not current values. A surveyor's valuation of your property as at today is irrelevant to the band challenge, even if it shows your property is worth less than higher-band neighbours. What matters is what the property would have sold for in 1991.

Online house price estimates

Zoopla, Rightmove, and similar automated valuations are based on current market data. The VOA explicitly states it does not accept these as evidence. Do not include them in your submission.

Your opinion that the bill is too high

The amount you pay is set by your council, not the VOA. If you think your bill is too high because of your council's rate, that is not grounds for a band challenge. The band challenge is only about whether your property was placed in the correct band relative to 1991 comparables.

Comparisons with significantly different properties

A flat compared to a house, or a two-bedroom property compared to a four-bedroom property, will not be accepted as comparable evidence. The VOA will look very closely at whether your comparables are genuinely similar.