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Why council tax bands are still based on 1991 values

English bands were set on what a property was worth on 1 April 1991 and have never been revalued. That is why a band can look obviously wrong today, and why the comparison that matters when you challenge one is with neighbouring properties, not with today's price.

Updated 21 September 2026

English bands were set on what a property was worth on 1 April 1991 and have never been revalued. That is why a band can look obviously wrong today, and why the comparison that matters when you challenge one is with neighbouring properties, not with today's price.

How to do it

  1. Look up the band for the address and for several neighbouring properties of the same type and size on the official Valuation Office Agency listing.
  2. If your band is higher than near-identical neighbours, you have the beginnings of a case — that inconsistency, not today's market value, is the ground for a challenge.
  3. Work out what the 1991 value would have been before contacting the VOA. A challenge argued on present-day prices misses the basis entirely.
  4. Understand the risk before you file: a review looks at the evidence, and it can move neighbouring properties too. Check the comparables first.

Scale of the difference between bands is worth knowing: Band A is roughly two-thirds of a Band D bill and Band H is twice it, so a single band is real money every year for as long as you own the property.

Separately, and more recently: since April 2025 most English councils can double council tax on second homes and escalate it on long-term empty properties. That is a policy premium on top of the band, and it can quietly ruin the maths on a holiday let or a slow refurbishment.

Check it yourself, free

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Sources

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Last reviewed: 2026-09-20. We check these against the linked official sources and re-date the page when they change.