Council Tax Bands in Wales - 9 Bands and the 2003 Revaluation

The 2003 Revaluation

Wales carried out a council tax revaluation exercise in 2003, with the new bands coming into force on 1 April 2005. This was the first (and so far only) revaluation of council tax bands since the system was introduced in 1993. Every property in Wales was re-assessed against 2003 market values, and new band assignments were made.

The 2003 revaluation was controversial. Approximately a third of Welsh properties moved up at least one band, reflecting house price increases between 1991 and 2003. Some moved down. The Welsh Government added a ninth band (Band I) to capture properties at the very top of the market. The political fallout from the revaluation is widely cited as the reason England has not proceeded with its own revaluation: the visibility of large-scale band changes creates significant public opposition, even when the net effect is broadly fairer.

As a result of the revaluation, Welsh bands have a different set of value ranges from English bands. Band A in Wales covers properties valued up to £44,000 at 2003 prices; Band A in England covers properties valued up to £40,000 at 1991 prices. These figures are not directly comparable because the valuation dates are different.

Wales Band Ranges and Multipliers

Band I is unique to Wales. Properties in Band I pay 21/9 of Band D, more than double the Band D rate.

Band I - The Welsh-Only Top Band

Band I was created as part of the 2003 revaluation to capture the highest-value Welsh properties. It applies to properties valued at more than £424,000 at 1 April 2003 prices. The fraction of Band D is 21/9, meaning Band I households pay 2.33 times the Band D rate. This is higher even than Band H in England, which is capped at 18/9 (double Band D).

Band I properties are primarily concentrated in parts of Cardiff, the Vale of Glamorgan, Monmouthshire, and coastal areas of Gwynedd. Properties valued above £424,000 at 2003 Welsh prices are relatively rare; most of the Welsh housing stock sits in Bands A to D.

A Future Welsh Revaluation?

The Welsh Government has discussed a further council tax revaluation, which would reset all Welsh band assignments using more recent property values. As of April 2026, no confirmed date has been set for a second revaluation. A Welsh Government consultation paper on council tax reform was published in 2023; the direction of travel suggests a more frequent revaluation cycle, potentially every ten years.

If a revaluation occurs, all Welsh bands will be reassigned. This has significant implications for band challenges: if you are considering challenging your Welsh band, you should be aware that a successful challenge would only last until the next revaluation, at which point your band would be reset regardless. This reduces the long-term benefit of a successful challenge relative to England, where no revaluation is scheduled.

Challenging Your Welsh Band

The challenge process for Welsh properties is similar to England, but uses 2003 comparables rather than 1991 ones. You contact the VOA (which also manages the Welsh list) and request an informal band review, providing evidence of comparable properties at April 2003 values. If unsatisfied, you can make a formal proposal; appeals go to the Valuation Tribunal for Wales, not the English tribunal.