posted on 11 May 2021, updated on 11 May 2021
The Valuation Office Agency (VOA) has published new guidance in English and Welsh on the conditions where under certain circumstances, and especially where a property has significantly deteriorated, a taxpayer will not pay any council tax.
Over a long period of time a property can deteriorate so badly that it’s no longer capable of being repaired without very significant reconstruction. To make it habitable may mean that the property's character will have been changed so much that it will not bear any relation to the type of accommodation that was originally there. Following the completion of the works it would virtually be a new property. In these circumstances, the listing officer (LO) may delete the band and the taxpayer won't pay any council tax as a result.