Consultation on proposed changes to the Council Tax proposals and appeals system: summary of responses
Summary of the responses received following a consultation on proposed changes to the Council Tax proposals and appeals system.
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Council Tax Policy and Reform
Welsh Government
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Introduction
The Council Tax proposals and appeals framework provides council taxpayers with rights to appeal the Council Tax band for their property under certain circumstances. The proposals and appeals process is carried out by the Valuation Office Agency and the Valuation Tribunal for Wales. This summary provides an overview of responses to a consultation on proposed changes to the Council Tax proposals and appeals system, which ran from 10 January 2025 to 3 April 2025. The consultation set out the proposed changes to the system to make it more streamlined, transparent and easier to navigate, and sought views from stakeholders and members of the public.
Respondents were able to submit their views and comments online, by email or post, and in Welsh or English.
The consultation received 33 responses, reflecting a range of views. The consultation contained four specific questions about the Council Tax proposals and appeals system, as well as 3 more general questions. The views and themes that were provided in response to the consultation are summarised below. The consultation applied to Wales only.
Who responded to the consultation?
The consultation received a total of 33 responses. All the responses have been considered and analysed. The respondents represented a range of interest groups, as follows:
Category of respondent | Number of respondents |
---|---|
Members of the public | 25 |
Principal local authority | 4 |
Stakeholder or third sector organisation | 4 |
Where respondents did not explicitly state whether their response was an official response from an organisation, it is assumed they responded in a personal capacity and are categorised as a member of the public.
A list of respondents other than those who requested anonymity is at Annex A. Where respondents asked for their details to be withheld, they are identified as ‘Anonymous’ in order to comply with the General Data Protection Regulation.
Consultation questions and responses
Question 1
Do you agree that Council Tax payers should receive their property data and supporting valuation evidence from the Valuation Office Agency earlier in the proposal process than they currently do?
All respondents provided an answer to this question. 32 respondents agreed and 1 respondent disagreed.
The Welsh Local Government Association (WLGA) supported the proposed changes outlined in the consultation and stated that:
this will provide taxpayers with the information used in the property assessment and will enable them to make informed choices about whether to appeal against the banding decision.
Other comments from stakeholders also highlighted the positive effects of the change, with Denbighshire County Council stating:
the more transparent the process is, and the more information rate payers have available is likely to reduce appeals and enquiries regarding the Council Tax banding and valuation.
The respondent who disagreed with this question raised concerns about the Council Tax system more generally.
Question 2
Do you agree that enabling Council Tax payers to receive their property data and supporting valuation evidence from the Valuation Office Agency earlier in the proposal process, will help inform a taxpayer’s choice about whether to progress their case to an appeal?
All respondents provided an answer to this question. 32 respondents agreed and 1 respondent disagreed.
Responses to this question were generally positive, with the large majority agreeing to the question. The Institute of Revenues, Rating and Valuation (IRRV) stated that:
a Council Tax Payer should have the choice regarding whether to appeal; and providing the information will provide much greater clarity and transparency compared to the current process.
Other respondents answered yes to the question but some raised concerns as to whether the information provided will be understandable to the majority of taxpayers. There was also a suggestion for Council Tax payers to be able to view the same data for other properties within the same street, area or postcode.
The respondent who disagreed with this question raised concerns about the Council Tax system more generally.
Question 3
Do you agree that Council Tax payers should be able to choose to progress their case to an appeal tribunal only if they want to do so?
All respondents provided an answer to this question. 32 respondents agreed and 1 respondent disagreed.
Responses to this question generally supported the change. Respondents highlighted the positive impact this would have in allowing taxpayers to have more control over how their disputes are handled, as well as having the correct information available to enable them to make an informed choice.
Conwy County Borough Council stated:
It is crucial that taxpayers are made aware of their options with information and support, so they are not unnecessarily deterred from progressing their dispute.
Denbighshire County Council raised a concern regarding the proposed 4 month timeframe for a considered decision to be issued to the taxpayer by the Valuation Office Agency as this is shorter than the current 6 months, questioning whether the proposed timescale could be met and what impact this would have on other services the Valuation Office Agency provides.
The respondent who disagreed with this question raised concerns about the Council Tax system more generally.
Question 4
What is your view on the Welsh Government’s proposals to amend the process for Council Tax proposals and appeals?
26 respondents provided a written response to this question. 7 respondents did not answer the question.
Some respondents expressed criticism of the current appeals system, sighting frustration with delays and perceived rigidness of the system, as well as the process being unclear. There were also concerns raised about the additional work required and whether there would be sufficient funding to meet the new timeframes. It was suggested that for some elements the proposals do not go far enough.
However, a common theme in response to this question was the positive impact the proposed changes would have on the transparency and efficiency of the system, as well as the positive impact changes would have on the planned Council Tax revaluation in 2028. The Welsh Local Government Association stated that:
In light of the forthcoming 2028 revaluation, these proposals add additional transparency to the process which assists both taxpayer and billing authority. The more information that is shared with taxpayers, the more successful the implementation of revaluation will be.
The Institute of Revenues, Rating and Valuation also echoed this stating:
the Institute believes that the proposed changes are sensible given the forthcoming revaluation in 2028.
Question 5 and 6: Welsh language
Question 5
The Welsh Government would like your views on the possible effects that the proposals for reforming Council Tax appeals could have on the Welsh language, specifically on:
- opportunities for people to use Welsh
- treating the Welsh language no less favourably than English
11 respondents did not provide an answer to this question. 22 written responses (67% of total) were provided.
Question 6
Please also explain how you think the proposals for reforming Council Tax appeals could be developed so as to have:
- positive effects or increased positive effects on opportunities for people to use the Welsh language and on treating the Welsh language no less favourably than the English language
- no adverse effects on opportunities for people to use the Welsh language and on treating the Welsh language no less favourably than the English language
13 respondents did not provide an answer to this question. 20 written responses (61% of total) were provided.
The majority of respondents who provided a written response to question 5 and 6 indicated that the proposals for improving the Council Tax appeals framework would have no impact on the Welsh language. Some points were highlighted to ensure there was no negative impact, such as ensuring information and communication channels were available in both English and Welsh, as well as having more Welsh language speakers within the organisations implementing the proposals and appeals system. Another suggestion was for a dedicated liaison officer who can speak Welsh.
Other responses did not relate to the impact of Council Tax proposals and appeals reform on the Welsh language but expressed general dissatisfaction with the Council Tax system within their response.
Question 7
We have asked a number of specific questions. If you have any related points which we have not specifically addressed, please use this space to record them.
13 respondents provided a written response to this question. 20 respondents did not answer the question.
Some points were raised in response to this question related to the methodology for how properties are valued for Council Tax purposes, in particular how different property types can be within the same Council Tax band. Points were also raised about individuals and local authorities being able to engage with the Valuation Office Agency regarding the valuation of a property, and the service levels of organisations involved in delivering the appeals system.
The Valuation Office Agency and the Valuation Tribunal for Wales provided detailed views about the proposed requirement for the Valuation Office Agency to notify a taxpayer of their rights to appeal at four months. The Valuation Tribunal for Wales felt that the requirement should be a statutory duty. Alternatively, the Valuation Office Agency outlined its views on the timeframe if it is to be made a statutory duty, with their preference for the requirement to be part of the Service Level Agreement between the Valuation Office Agency and the Welsh Government, to allow for flexibility when appeals volumes are higher, such as at the point of a revaluation.
Next steps
The Cabinet Secretary for Finance and Welsh Language made a statement 26 June 2025. This statement confirms the Welsh Government will move forward with the proposed changes to the Council Tax proposals and appeals system outlined in the consultation, with the intention for Regulations to come into force in February 2026.
Annex A: list of respondents to the consultation
- Bridgend County Borough Council
- Conwy County Borough Council
- Cyngor Sir Ynys Môn
- Denbighshire County Council
- Valuation Office Agency (VOA)
- Valuation Tribunal for Wales (VTW)
- Welsh Local Government Association (WLGA)
- Institute of Revenues, Rating and Valuation (IRRV)
- 25 private individuals