09 Mar 2015

A question about : Council Tax Valuation Tribunal

Hi All

BEWARE MONSTER POST

I'm looking for support from anyone who has been through a Tribunal and/or anyone with experience looking into evidence supplied to support a request to change a tax band. The reason I ask if i'm biting off too much is essentially i'm questioning the banding of approximately 100 flats by challenging the VOA's position on my own.....

My understanding is that essentially the value of a property should dictate its band and this is essentially what i am basing my case on. In addition, the properties are also all 2 bed flats.

Below i will set out my scenario (property type, value & neighbouring properties), the reasons the VOA have initially rejected my request and the reasons i believe they need to review my band and that i plan to present to the Tribunal once i have my date confirmed.

1. My property

2 Bed Flat (2 bath) with parking
Centre of Southampton built 2001
Valued today @ ~Ј170K
Tax Band D

All flats within my block (1 of 4 blocks all very similar) are identical in size and parking and are band D except one. Flat 3 which is identical to mine in every way as it is directly below me. This is band C.

Since my block of flats were built (the only ones on my street at the time) approximately 500 flats have been built across several large developments between 2005-2008.

The basis of my claim is that these neighbouring flats are worth in excess of double mine (in some cases) and are still in a tax band beneath me (a band C).

2. The VOA reject my claim siting my neighbours (whose flats are identical and all built at the same time) are all on band D. Except flat 3. His flat is rubbish (less desirable i think they said) and so that's a C.

Of course, they will obviously come to this conclusion as it is using a very narrow sample of my neighbours (the directly connected ones) and they are all (in my opinion) on the incorrect band when placed in the context of the entire street. So i have challenged this decision and now await my Tribunal date.

3. The reasons for my dispute are laid out below. I've listed each development on Briton Street - starting with my own.

Merchants Quarters (Where i live)

4 sets of flats consisting of approx 26 units in each (Coopers Court, Chandlers Court, Guild House & Goldsmith Court). All 2 bed with parking.

Marketed 2001 – Only new residential development on Briton Street at the time.

Tax Bands C-D (10% C & 90% D)

Highest Band D = Ј192,500 (2010)
Lowest Band D = Ј156K (2013)

Highest Band C = Ј184,995 (2010)
Lowest Band C = Ј155,000 (2009)

Oceana Boulevard
Large development of ~150 flats with a mixture of 1,2 and 3 bed. Most with parking.

Marketed 2006

Tax Bands B-F (No band D)

Highest Band C = Ј300K (2006)
Lowest Band C = Ј140K (2009)

Single Band E = Ј190K (2008)

Lowest Band F = Ј250K (2008)
Highest Band F = Ј465K (2014)

Telephone House
Development of 100 units 1, 2 & 3 bed. Most with parking.

Marketed 2006

Tax Bands B-C plus single D property

High Band C = Ј375K (2007)
Low Band C = Ј133K (2006)

Single Band D = Ј310K (2007)

City Court
45 units, mostly 2 bed.

Marketed 2005

Tax Bands B-C (15% B, 85% C)

High Band C = Ј280K (2006)
Low Band C = Ј155K (2009)

Castle Place
65 1 & 2 Bed Units

Marketed 2008

Tax Bands B-C (33% B & 64% C)

Highest Band C = Ј195K (2008)
Lowest Band C = Ј135K (2008)

I know the above all reads very boringly but i have it all laid out on a map and all data on a spreadsheet and my development sticks out like a sore thumb.

Will the VOA entertain a claim of this nature and how should i present my information? Any experience and advice appreciated.

Thanks Mark

Best answers:

  • I would concentrate on Band C and D flats, forget B, E and F flats, there is already a mass of information, much of it conflicting and some of it possibly suggesting that some of your examples are underbanded.
    Can you find any pre 2000 built flats and see how their banding compares.
    Ј156K in 2013 and Ј170K in 2015 seem low prices for a Band D, so were these flats substantially overpriced when built, more than just a newbuild uplift.
    It would be interesting to see what 1991 sales info the VOA have on modern 2 beds flats, or whether they have had previous appeals on similar flats settled at Band D.
  • Hi Lincroft
    Unfortunately, as I mentioned, my flats were the first built in this area. It was previously offices etc.
    I have a spreadsheet of all the properties from the entire street including latest sales prices and their tax band.
    Concentrating on the C's and D's, in total there are 118 C band properties that have sold at various times over the last 6 years for values above the 2009 Ј192k ceiling price of properties in my block. After that it is properties from Merchants Quarters (Band Ds) interspersed with 230 C bands from everywhere else down to Ј133K.
    Previous appeals within my building have failed (3 attempts in 2002) however they were all based on comparing flats within the same block. I'm trying to force VOA to look at the entire street.
  • The VOA will use the failed appeals as evidence that the band is correct. But your evidence shows a change of mind by the VOA on their approach to subsequent blocks which you should emphasise.
    I would just use a few examples of Band C properties from each development which support your case, giving highest, mid and lowest price.
    When I was settling CT appeals in the VOA, we did concede on several new flat developments within a year of the original banding.
  • Thanks Lincroft, that's good to know and is the approach i was planning.
    Do you know if there is a particularly ideal way to present this info?
    Just on a table or is a graph/heat map useful?
    I just have no real clue as to what format a tribunal takes.
  • A simple table is the best, basic facts - address, no. of beds, price(s), CT band. You'll need 6 copies, 1 for yourself, 1 for VOA, 1 for each Tribunal member (3) plus 1 for Clerk to Tribunal.
    Tribunals are always happy to see this type of evidence from taxpayers.
  • Great to know Lincroft!
    I shall prep accordingly - just need to be given a date.
    They said up to 5 months with a caveat that they'll let me know within 5 months if it is longer than 5 months!
    I would post copies of what i'll take but the forum won't allow it as i'm too new