Council Tax
This site provides information on individual properties for the Council Tax Band; Billing Authority reference number; address and effective date. The Website also indicates whether a 'band review' is pending. Members should take account of the fact that current legislation prevents the VOA from increasing the 'band' of a dwelling at the time a dwelling is improved (e.g. when an extension is built) UNTIL there is a relevant transaction - a 'relevant transaction' is defined as a sale of the freehold or grant of a lease of seven years or more. The Website shows other useful data.
If a dwelling has been improved or extended after 1 April 1991 in England, or 1 April 2003 in Wales, there is a possibility that a banding review will take effect as a result of a sale ('relevant transaction'). A client should be advised of such a consequence.
Please direct all enquiries to mail@surveyorsweb.co.uk
