When Is Council Tax Reassessed?

Council tax is a mandatory levy for those living in the United Kingdom, and it is important to know when it is reassessed. This blog post will provide an overview of the process of council tax reassessment in the UK and when it typically occurs. 

When Is Council Tax Reassessed?

When it comes to council tax reassessment, each local authority decides how often they will reassess the amount owed by their residents. Generally, council tax is reassessed on a needs basis and in case of the following situations:

  • when there are any changes in the value of the property due to any alterations to its structure, layout or usage
  • when there are changes to the occupancy of the property such as household members leaving the property or being added to it 
  • if the local authority suspects that a lower rate has been paid than should have been according to the valuation band assigned to it
  • if the resident(s) start or stop claiming benefits due to changes in income levels

When assessing your council tax, your local authority will look at various factors such as the size of your property, its location and its condition. They will then assign it to one of 8 valuation bands, which will determine the amount of council tax you will owe each year.

If a tenant wishes to have their council tax reassessed, they will need to provide evidence in support of the reason why they think their council tax should be reassessed. Valid reasons for this purpose include the following:

  • your home is exempt from council tax but you are still receiving a bill from the council authorities
  • Council tax bills for your property are being sent to the wrong person
  • the amount of council tax being charged is incorrect
  • the amount of council has not been changed despite a change in circumstances such as a disabled person living on the property

How Is Council Tax Assessed For Domestic Properties?

Council tax is assessed based on a property’s market value according to estimates from 1991 by Valuation Office Agency. Then, a council tax band is assigned to the property according to the following classification:

Council Tax BandProperty Value
AUp to £40,000
BOver £44,000 and up to £52,000
COver £52,000 and up to £68,000
DOver £68,000 and up to £88,000
EOver £88,000 and up to £120,000
FOver £120,000 and up to £160,000
GOver £160,000 and up to £320,000
HOver £320,000 

Local councils then assign an amount against each council tax band which is to be paid by the resident(s). Each council tax bill is based on the assumption that there are at least two adults occupying the premises. Adjustments are then made to it as per the number of people living in the household and if the resident(s) is eligible for a council tax reduction. 

Council tax is a yearly fee that is paid by homeowners and occupiers of domestic property in the UK. It is used to fund local services and is based on the value of your property. Council tax bills are generally based on 10 monthly instalments and apply to the period starting from April 1st to March 31st.

Can You Request Your Council Tax Band Be Reassessed?

Yes, you can request your council tax band to be reassessed by the Valuation Office Agency. If you need your council tax to be reassessed, the first thing you should do is contact your local council. Your council should be able to provide you with details of the process and any relevant forms you may need to complete. 

The most common reasons for having council tax reassessed is if tenants believe that they have been assigned an incorrect valuation band or they are eligible for a council tax discount but it has not been applied to their bill. If you face any of these situations, you can challenge your Council Tax band.

In some cases, you may need to provide evidence that your circumstances have changed and this could include copies of bills or letters from other organisations.

Once you have provided all the necessary information, your local council will consider your request for a reassessment and determine the correct valuation band for your property. If you disagree with the decision, you may be able to appeal the council’s decision.


We’ve learnt through the above discussion that council tax is reassessed by local council authorities only under specific situations and not because a tenant believes that their council tax is too high. This reassessment can be initiated either by the local council if there is a change in the property or the household members that call for a reassessment or by the resident if they can prove that they are being charged an incorrect amount.


Challenge your Council Tax band: Overview – GOV.UK

Appeal a Council Tax bill or fine: Appeal a bill – GOV.UK

How domestic properties are assessed for Council Tax bands – GOV.UK