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Council Tax: Valuation

Volume 506: debated on Monday 1 March 2010

To ask the Secretary of State for Communities and Local Government whether there is any limit to the number of years an alteration to a valuation banding can be backdated and the residents be refunded in the case of an incorrect council tax banding. (319319)

The Council Tax (Administration and Enforcement) Regulations 1992 (regulations 17-31) set out the way in which billing authorities must administer council tax bills and issue demand notices requiring payment. Regulation 31(4) provides that any amount of council tax overpaid shall be repaid to the taxpayer, or credited against subsequent liability of that person.

No limit is stated in the regulations regarding the period of back payment. However, when correcting an inaccuracy in a council tax valuation list, the extent to which an alteration can be backdated will depend on the circumstances of the case. No backdating can be before the date on which the dwelling first appeared in a valuation list.

To ask the Secretary of State for Communities and Local Government with reference to the answer to the hon. Member for Brentwood and Ongar of 15 May 2006, Official Report, column 766W, on the Valuation Office Agency, whether any changes have been made to (a) his Department's policy on refunding householders following an erroneous council tax valuation and (b) the maximum liability of a local authority to refund over-payments of council tax attributable to incorrect banding. (319648)

A person who has overpaid council tax is entitled to have the overpayment refunded. There has been no decision to change this, nor to limit the liability of a local authority to make such refunds where practicable.