Glossary
Council tax, in plain English.
Every acronym and legal term you’ll hit while checking your band or building an appeal — defined without the jargon.
Valuation Office Agency (VOA)
The government agency that sets and reviews council tax bands for every home in England and Wales.
Band D
The reference council tax band. Every other band is expressed as a fixed ratio of Band D.
Band ratios
The fixed multipliers used to calculate each band's bill from the Band D charge.
1991 valuation
The date every English council tax band is set from — 1 April 1991. Never updated since.
Proposal
The formal name for a council tax band challenge submitted to the VOA.
Valuation Tribunal
The independent body that hears council tax band appeals when a proposal to the VOA fails.
Listing officer
The VOA official responsible for the valuation list in a particular billing area.
Billing authority
The council that issues your council tax bill and collects the money — usually your district or unitary council.
Disabled band reduction
A discount that drops your council tax bill by one band if a disabled person lives at the property with specific adaptations.
Single person discount
A 25% discount on your council tax bill if you're the only adult in the household.
Council Tax Reduction (CTR)
A means-tested reduction for low-income households, run by each council. Different from a band appeal.
Comparable properties
Similar homes near you, ideally on the same street, used as evidence in a band challenge.
The neighbours test
The quickest check: if identical homes on your street are in a lower band than yours, your band is likely wrong.
Aggregate valuation
The 1991 approach of valuing many homes at once from limited data — the reason so many bands are wrong.
Council tax base
The total number of Band D equivalent properties in a council area — used to set the Band D charge.