The Valuation Office Agency (VOA) has released its latest official statistics on Council Tax challenges, providing a detailed look at how residential property banding is being contested across England and Wales.
The report, published on 23 September 2026, covers the financial year from 1 April 2025 to 31 March 2026. It tracks the number of “challenges and changes” made to the valuation list—the database used by local councils to determine how much residents pay in Council Tax.
For residents in the Arun District, which includes Bognor Regis, the figures are particularly relevant given the scale of the local housing stock. The district contains approximately 60,000 residential properties that are subject to these banding rules.
The 1991 valuation gap
The primary reason for many banding disputes is the historical basis of the system. In England, Council Tax bands are still based on what a property would have been worth on 1 April 1991. In Wales, the valuation date is 1 April 2003.
Because these valuations are decades old, changes to a property or the surrounding area can lead to inaccuracies. The VOA, an executive agency of HM Revenue and Customs (HMRC), is responsible for maintaining these lists and resolving disagreements when taxpayers believe their band is incorrect.
How challenges work
There are two main ways for a resident to contest their band. The first is an informal “band review,” which can be requested if a taxpayer provides evidence that their property is in the wrong category compared to similar homes in the area.
The second is a “formal proposal.” This is a legal right that is most commonly exercised by new homeowners. Under the Local Government Finance Act 1992, new owners have a strict six-month window from the date they become the liable taxpayer to submit a formal challenge to their banding.
If a challenge is successful, the reduction is typically backdated to the date the taxpayer became liable for the bill. This can result in refunds worth hundreds or even thousands of pounds, depending on the length of overpayment.
Success rates and risks
A common concern for those considering a challenge is the fear that the VOA might actually move the property into a higher, more expensive band.
However, historical data suggests this risk is statistically low. In the 2023-24 period, for example, 27% of resolved challenges resulted in a lower band and a reduced bill. In contrast, fewer than 1% of challenges resulted in a band increase. The vast majority of cases resulted in no change to the valuation.
Aside from challenges, the new report also monitors “changes” to the valuation list. These are not initiated by residents but occur when new properties are built, or existing ones are deleted from the list due to demolition or being merged into a single unit.
Taxpayers who believe their band is incorrect can check their current valuation and compare it with neighbouring properties via the official VOA service on the government’s website. If a discrepancy is found, the evidence must relate to the value of the property at the original 1991 or 2003 base dates.
