About provisional bandings
For new or newly converted properties, we may agree to apply a provisional council tax band for billing purposes while the Valuation Office Agency (VOA) is carrying out its formal valuation.
- Any provisional band is for billing purposes only.
- The VOA is solely responsible for setting the final council tax band.
- Even if we agree to apply a lower provisional band, this does not influence the VOA’s final decision in any way.
Important - potential additional charges
If the VOA later sets a higher band than the provisional band used for billing:
- the council is legally required to amend the account to reflect the VOA’s decision.
- the property owner will be responsible for paying any difference between what has already been paid and what should have been paid on the final band.
- this applies even where the council and property owner previously agreed a lower provisional band.
We cannot absorb or write off any shortfall, as council tax must be charged strictly in line with the VOA’s valuation.