Council Tax valuation banding & appeals

Finding out more about your Council Tax band

The Valuation Office Agency (VOA) maintains the Council Tax Valuation List.  This includes placing new properties within a Council Tax band and changing bands for properties when necessary. 

To understand why your property is in a certain band, visit the How domestic properties are assessed for Council Tax bands page on GOV.UK.

You can ask the VOA to review your Council Tax band if you think it is wrong and you have been the taxpayer for less than six months, or your band has changed in the last six months.  If this does not apply you can still ask the VOA to review your Council Tax band, however you will need to provide strong supporting evidence showing why you believe your property is in the wrong band.

You can find out more by visiting the Challenge your Council Tax band page on GOV.UK.  The online service allows you to check your band and submit a challenge if you think your band may be wrong.

You can contact the VOA at gov.uk/contact-voa.  If you are unable to use the online service you can also contact them by writing to Valuation Office Agency, Durham Customer Service Centre, Wycliffe House, Green Lane, Durham, DH1 3UW

The amount of Council Tax you pay for a property will depend on the valuation band in which it has been placed.

Council Tax charges 2025/2026   To see the expected annual spend and the Band D charge for the community council that you live in look at our charge per band table.

New Bands from 1 April 2005

New Bands from 1 April 2005
Band	Property Value
A	up to £44,000
B	£44,001 up to £65,000
C	£65,001 up to £91,000
D	£91,001 up to £123,000
E	£123,001 up to £162,000
F	£162,001 up to £223,000
G	£223,001 up to £324,000
H	£324,001 up to £424,000
I	£424,001 and above
Property values based on 2003 Valuation

For more information contact:

Revenues & Benefits

Tel: 01633 644630

Email: counciltax@monmouthshire.gov.uk

You can manage your Council Tax account by accessing our online self-service portal, click the button below:

Tell us if you move home

If you are new to the area, moved in to your first home or this is the first time that you are responsible for paying council tax, you need to let us know.

If you are already registered with us to pay Council Tax you will need your Council Tax account number in order to complete the form.

Click here to go to Change of Address online form

Once you have a fixed date for moving home, please advise us within 21 days of the change taking place.  This helps make sure that you are not charged unnecessary council tax on a property you are not responsible for and also allows us to quickly issue a correct bill for your new address.

Please ensure that the information provided is accurate.  Providing false, misleading or incorrect details may result in you having to pay more council tax than necessary and may delay a new bill being issued.

If you receive Council Tax Reduction or housing benefit

If you receive Council Tax Reduction or housing benefit, you will need to let the benefits team know that you’ve moved separately.

Report a change of tenants

If you are a landlord or managing agent, you must tell us if there has been a change of tenancy.

You will need to provide:

• your details
• the landlord or managing agent’s details (if applicable)
• the tenant’s full name
• the property address or account number
• the tenant’s forwarding address if known

Click here to go to Report a Change of Tenancy online form

Add someone to your bill

We can only add someone to your bill if they can be responsible for paying Council Tax, such as your partner, joint owner or joint tenant. If you need someone added to your bill, you should email counciltax@monmouthshire.gov.uk with:

• your account number
• your address
• full name of person to be added
• the date they moved into the property
• how they are liable for Council Tax (for joint owners and joint tenants, you will need to provide the relevant proof such as a copy of your joint tenancy agreement)
• We will then add their name onto the account and bills.

We cannot usually add someone to your bill just to confirm they are a resident if they cannot be held liable for Council Tax.

If you were receiving a single person discount but someone has moved in with you, you must cancel your single person discount and add their name to your Council Tax account and bills.

Tell us if you have changed your name

If you have changed your name and would like this updated on your bill, you can email counciltax@monmouthshire.gov.uk  with the following information:

• your account number
• your address
• the name we currently have on your account
• what you would like your name to be changed to on your account
• the reason for the name change e.g. marriage, divorce

Also attach any relevant proof of name change with your initial request.

If you do not attach proof, we may request that you provide further proof to verify this name change, such as a marriage certificate, an enrolled deed poll or other proof of identification.

Council tax is a legal requirement and is not optional. 

The liability to pay council tax falls under the Local Government Finance Act 1992 and later regulations. This is a statute created by a democratically elected parliament of the United Kingdom which has received the assent of the Crown. 

The Council Tax (Administration and Enforcement) Regulations 1992 gives local authorities the right to demand council tax, which is used to fund essential local services. 

Anyone who withholds payments will have recovery action taken against them. If the council needs to take recovery action, additional costs will be added to amount owed. 

Below are a series of common questions about the legality of council tax.  

While we do our best to answer all relevant enquiries about council tax, we reserve the right to refuse to respond to enquiries that focus on hypothetical arguments that have no basis in statute.  

If you are considering withholding council tax payments, we recommend you seek legal advice from a qualified professional.

I am a Freeman on the Land – do I have to pay council tax? 

If you are a member of the Freeman of the Land movement which believes people are only bound by statutes they consent to, you may still be liable for council tax.  Councils do not require residents to consent to council tax payments.  The liability to pay council tax falls under the Local Government Finance Act 1992 and later regulations. 

Previous Freemen on the Land legal challenges have been dismissed by the courts.  They have established that no individual contract is required, and that magistrates’ courts are only legally required to prove a liability order has been made – they are not required to issue individual liability orders. 

Can you provide an autographed lawful contract or wet signature? 

Council tax is a legal requirement, and a contract nor wet ink signature is required.  No wet ink signature is mandatory on a court summons either.  

Any reference to the Companies Act, Contracts Act, Bills of Exchange Act or other acts regarding companies or contracts is irrelevant. 

Can you provide evidence I am lawfully obliged to pay council tax? 

The hierarchy of who is the liable party is contained in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6-9. Individual agreement of this is not necessary.   

Can you provide evidence you have the lawful and contractual authority to a legal fictional name for the purposes of making money? 

Whether a name is legal or fictional is irrelevant for the purposes of council tax. Council tax is charged and payable by whoever the liable party is, which is determined by reference to the Local Government Finance Act 1992 and Council Tax (administration and enforcement) Regulations 1992. 

Can you confirm the debt exists lawfully?  

The issue of a council tax demand notice (the bill) creates the debt.   

Can you provide VAT details receipt or invoice? 

Council tax is deemed outside the scope of VAT and we are unable to provide a VAT invoice.   

Can you state if you are a company or corporation? 

Monmouthshire County Council is a local authority within the public sector and does not have a company number.   

Can you give evidence of where I have given consent to Monmouthshire County Council to hold my data? 

Under Regulation 8 of the Data Protection Act 2018 the authority does not require consent to process data that is necessary for the performance of a task carried out in the public interest or in exercise of the controller’s official for the exercise of a function conferred by an enactment or rule of law.  The billing and collection of council tax is conferred on the authority by the legislation stated previously. This is in keeping with Article 6 (c) and (e) of the GDPR regulations. 

If you have a query about your council tax, contact counciltax@monmouthshire.gov.uk

Council tax is a legal process. If you are required to pay council tax but do not – or fall behind with payments – you could be liable for legal action. 

If you are struggling to make payments, contact our team as soon as possible on counciltax@monmouthshire.gov.uk or call 01633 644630. Find out what support is available.

Council Tax reminder 

If you receive a reminder notice you must pay the outstanding balance or be liable to pay the remaining amount in full.  

Final notice 

If you have received a final notice, it means that:  

• you have not paid your council tax instalments as detailed on your bill 
• you can no longer pay by instalments, and the full amount is now due 
• the amount showing as overdue on your notice must be paid in full within 14 working days of the letter date. 

If the full balance is not paid, a court summons will be issued to you. This will incur further costs which will be added to what you must already pay. 

If you are unable to pay, please contact us as we may be able to help. If the account can be brought up to date, we may be able to reinstate your monthly payments.  

How to make a council tax payment

Court summons 

If you have received a court summons, it means that we have applied to the magistrates court for the legal power to take further action against you to recover unpaid council tax and court costs will be added to your account.  

To avoid this, you need to pay the full amount plus any court costs incurred. This will stop any further recovery action.  

If you cannot pay the full amount you can submit a summons agreement offer to request to pay by instalments

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Liability order 

This means a court has granted us the power to recover unpaid council tax arrears. This can be done by claiming it from your salary or benefits, enforcement agents, charging order or bankruptcy order.  

If you have received a liability order, contact us as soon as possible. 

Council Tax support

Council tax is a legal process and you could face action if you do not pay. Find out about add link to Council Tax arrears above. 

If you are struggling to pay your Council Tax, contact our team as soon as possible on counciltax@monmouthshire.gov.uk or call 01633 644630.

They can help to make your payments more manageable. 

The team can also help if you – or someone you know – is vulnerable. 

This can include people who have: 

• Physical, mental or learning difficulties 
• Long standing health conditions or a terminal diagnosis 
• Experienced a significant change in circumstances, such as divorce or bereavement 
• Severe financial difficulties  

While being vulnerable does not remove your legal obligation to pay, we can temporarily take certain actions to mitigate your immediate circumstances.  This will be in place until a more long-term solution is resolved.

We will:

• Flag your account to show you may be vulnerable and unable to manage your affairs
• Review your personal circumstances before taking any further debt recovery action and place a hold on existing action where appropriate 
• Stop any action being taken by our enforcement agents (bailiffs) 
• Consider your total indebtedness to us when considering repayment arrangements 
• Seek direct deductions from benefit where possible 
• Help you to claim council tax support and any relevant exemptions and discounts 
• Direct you to other sources of debt advice, such as Citizens Advice, debt counselling services 
• Work with advice agencies to agree repayment schedules that are affordable and recognise your priority debts 

We look at each case on its own merits. 

We may ask you for a doctors letter, a financial statement or other information so we can see the nature/extent of your vulnerability. 

Managing your payments  

• Check if you are eligible for Council Tax Discounts and Exemptions 
• Check what benefits you’re entitled to Benefits calculators – GOV.UK 
• Manage your household spending using a Free and impartial help with money, backed by the government | MoneyHelper

Visit our Cost of Living Support  pages for information about other support

For further information on Business Rates you can download the Business Rates Explanatory Notes which explains some of the terms which may be used on a non-domestic rate demand. 

You can also find information about how the council’s budget is spent and information about the Police and Crime Commissioner for Gwent’s budget here

The Valuation Office Agency (VOA) values all business properties for business rates.  The valuation is based on information the VOA holds about your property.  You can view and update this information at gov.uk/voa/valuation.

You can contact the VOA at gov.uk/contact-voa.  If you are unable to use the online service you can also contact the VOA on 03000 505 505 or in writing to Valuation Office Agency, Durham Customer Service Centre, Wycliffe House, Green Lane, Durham, DH1 3UW

There are various ways in which your business rate bill can be reduced.  These include:

Improvement Relief

From 1 April 2024, the Welsh Government is providing Improvement Relief to ratepayers investing in improvements to their non-domestic properties which will support their business.

Guidance for Improvement Relief is available here.

Heat Networks Relief

From 1 April 2024, the Welsh Government is providing Heat Networks Relief. 

Guidance for Heat Networks Relief is available here.

Retail, Leisure and Hospitality Rates Relief in Wales

This relief is aimed at businesses and other ratepayers in Wales in the retail, leisure and hospitality sectors, for example shops, pubs and restaurants, gyms, performance venues and hotels. 

The scheme aims to provide support for eligible occupied properties by offering a discount on non-domestic rates bills for such properties.

Please read the Retail, Leisure and Hospitality Rates Relief in Wales guidance before applying
Apply for Retail, Leisure and Hospitality Rates Relief in Wales – 2025/26

Charitable and Discretionary Relief

Charities are entitled to relief on any non-domestic properties, which are used wholly and mainly for charitable purposes. Relief is given at 80% of the rates bill. The Council has discretion to remit all or part of the remaining 20% of a charity’s bill on such property and also give relief in respect of property occupied by certain bodies not established or conducted for profit.

Mandatory Relief (Maximum 80%)

Occupiers of the following qualify for mandatory relief:

• Non domestic properties occupied by a charity or the trustees of a charity where the premises are used wholly or mainly for charitable purposes 
• Non domestic premises occupied by an organisation, which although not a registered charity, has charitable objectives. A copy of the Articles of Association or the constitution of the organisation must be provided for inspection by the council
• In the cases of charitable shops, use of the premises must be wholly or mainly for the sale of goods donated to the charity and the proceeds of the sale applied for the purposes of the charity 
• Non domestic premises occupied by community amateur sports clubs, provided that these clubs are defined and registered with the HM Revenue & Customs. Further information is available on the HM Revenue & Customs website.

Discretionary Relief (Maximum 100%)

The Council has a discretionary power to grant relief from rates in respect of non-domestic premises occupied by one of the following:

• Non profit organisations whose main objectives are charitable, philanthropic, religious, or concerned with education, social welfare, science, literature or the fine arts
• Non profit making organisations occupying premises wholly or mainly for the purposes for recreation
• Organisations entitled to mandatory relief as set out above.

Each application for discretionary relief is considered on an individual basis.

More information can be found on the Welsh Government Non-Domestic Rates Guidance for Charities webpage.

To submit an application, please print off and complete the attached Mandatory/Discretionary Relief Form.

Hardship Relief

Under section 49 of the 1988 Act, authorities have powers to grant relief of up to 100% to a ratepayer who is experiencing hardship if:

• the ratepayer would sustain hardship if the authority did not award relief; and
• it is reasonable for the authority to do so, having regard to the interests of local taxpayers.

Please apply in writing with evidence to support your case.  Cases that rely only on the financial considerations of the ratepayer cannot be considered as it is appropriate to consider the interests of the community.

Part Occupation Relief – Section 44a 

Where a property is partly occupied the general rule is that occupation of part is occupation of the whole.  The council can consider an application from a rate payer for a section 44a relief, where it appears that part of the property is unoccupied for a short period of time. 

Further information is available at:

• Non-Domestic Rates – Empty Property Rates Relief | Business Wales  

Small Business Rates Relief

A permanent small business rate relief scheme has been introduced in Wales from 1 April 2018.  For information on the scheme prior to 1 April 2018 please see the Welsh Government Funded Rates Relief leaflet.

Qualifying businesses

The scheme allows for the following relief:

• Most occupied properties with a rateable value of £6,000 or less are eligible for 100% relief.
• The rate of relief decreases from 100% to 0% for properties with a rateable value between £6,001 and £12,000.  Different rules apply to post offices and properties used mainly for child care by registered child care providers.

Post Offices

• Post Offices (and properties which include a post office) with a rateable value up to £9,000 will receive 100% relief.
• Post Offices (and properties which include a post office) with a rateable value between £9,001 and £12,000 will receive 50% relief.

Registered Child Care Premises

• For registered child care premises used mainly for the purposes of child care or day care by a person registered under Part 2 of the Children & Families (Wales) Measure 2010, the rate of relief decreases from 100% to 0% for properties with a rateable value between £6,001 and £20,500.
• Since April 2019, registered childcare providers have received full (100%) Small Business Rates Relief (SBRR).  This enhancement of SBRR was initially provided for a three-year period and subsequently extended for a further three years.  The Welsh Government has announced that full SBRR for childcare providers has been made permanent.

Small Business Rates for multiple businesses

The new scheme limits the number of properties eligible for relief that meet the rateable value conditions to two per ratepayer in each local authority area.  Where a ratepayer is liable for more than two properties, small business rate relief will be awarded to the two properties that ensure a ratepayer receives the maximum relief possible under the scheme.

It is the responsibility of the ratepayer to advise the council if they are currently receiving Small Business Rate Relief on more than two properties they are responsible for paying business rates on.

To report a change of circumstances that could affect your eligibility for the relief please contact us.

Eligibility for Relief

To qualify for the relief, all business properties must be wholly occupied.  However the following types of properties are not eligible for the relief: 

• properties occupied by a council, police authority or the Crown; 
• properties occupied by charities or by registered clubs or by not-for-profit bodies whose main objects are philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts; 
• beach huts; 
• advertising rights; 
• car parks and car parking spaces; 
• sewage works; 
• electronic communication stations.

How to apply

If the property you occupy has a rateable value of up to £12,000 small business rate relief is applied automatically to your bill so you do not need to apply.

If you think the property you occupy satisfies the criteria for Registered Child Care premises or a Post Office, please contact us as confirmation in writing is required before the relief can be awarded.

Further information is available at Non-Domestic Rates – Small Business Rates Relief | Business Wales

Unoccupied Property Rating

Non domestic properties, which are unoccupied, may be liable for empty property rates.  Empty rates are charged at 100% of the normal liability.  Liability begins after the property has been empty for three months, or in the case of factories and warehouses, after the property has been empty for six months.

Premises that have received the 3-month or 6-month empty exemption will not be eligible for the award again until the property has been continually occupied for a minimum period of 26 weeks.

Certain types of unoccupied property are exempt from empty property rates.  These include: 

• Properties with a rateable value of less than £2,600 (from 01/04/11).  Prior to this the limit was £15,000 for the period 01/04/09-31/03/10 and £18,000 for the period 01/04/10-31/03/11; 
• Ancient monuments and listed buildings;
• Properties which cannot be occupied by law; 
• Properties where the person entitled to occupy is a liquidator or a trustee in bankruptcy;
• Properties where the person entitled to occupy is an executor for a deceased person;
• Properties owned by charities and community amateur sports clubs if the properties next use is likely to be wholly or mainly for charitable purposes or for the purposes of a sports club;
• Properties where the person entitled to occupy is an administrator (This came into effect from 1^st November 2008).

Further information is available at Non-Domestic Rates – Empty Property Rates Relief | Business Wales

Transitional Relief

Following the 2023 revaluation some properties were entitled to Transitional Rate Relief.  Further information is available at Non-Domestic Rates – Transitional Rates Relief for the 2023 Revaluation | Business Wales

You must let us know if you move business premises, cease trading or take over additional premises.

To inform us of any of these changes, please print off and complete the attached Business Rates Enquiry Form.

If you do not pay an instalment of your Business Rates on time a reminder will be sent stating how much you need to pay.

If you do not pay after we sent you a reminder and do not make all further payments on time you will lose the right to pay by instalments.

The Council will demand payment of the full charge straight away and a Summons may be issued for you to appear in the Magistrates Court.  Any summons issued will incur costs of £70 . Unless payment is received the Council will apply to the Court for a liability order. 

If you have difficulty in paying your Business Rates, please contact us immediately on 01633 644630.  Do not wait for us to send you a reminder.

With an online business rates account you can:

• set up a direct debit
• view your account
• switch to paperless e-billing
• update your contact information
• upload evidence
• find the rateable value of a business within Monmouthshire

To use this facility, you must have your latest bill or notice from us where you can see your unique ‘online key’ and your ‘account reference’ which is needed to verify you.

Access the online business rates service