Council Tax bands

2. Appeals against your valuation band

The Valuation Office determines the valuation band applied to each property in Stockport.

Valuation bands in England and Scotland are based on property values on 1 April 1991, not what a property is worth today.

The grounds for appeal against the Valuation Band are restricted to the following cases:

  • where you believe that the banding should be changed because there has been a material increase or material reduction (this is explained below) in the property’s value
  • where you start or stop using part of your property to carry out a business, or the balance between domestic and business use changes
  • where the Listing Officer has altered a list without a proposal having been made by a taxpayer
  • where you become the taxpayer in respect of a property for the first time. (Your appeal should be made within six months, but if the same appeal has already been made by a previous taxpayer and determined by a Valuation Tribunal, it cannot be made again)
  • a material increase in value may result from building, engineering, or other work carried out on the property. In these cases a revaluation does not take place until after a sale. The person appealing would usually be the new owner or resident
  • a material reduction in value may result from the demolition of any part of the property, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. I these cases revaluation should take place as soon as possible

Your appeal should be sent to the Valuation Office and NOT to the Council. For more information see the Valuation Office website.

Please quote your Council Tax account number (shown on your bill) on any correspondence with the Valuation Office.