When you have moved into a new build property you will become liable to pay the Council Tax it may be that the property has not yet been banded. The Valuation Office Agency (VOA) will provide us with an official band; this can take up 3 months.
We will send you a Council Tax bill with a provisional band applied, which is not governed by a statute and does not carry a legal obligation for payment. The purpose for a provisional band is it enables you to start making payments towards your Council Tax, whilst awaiting the VOA’s formal banding valuation.
Please be aware if you do not start making payments towards your bill and there is a delay in your property being allocated a band, you may find that your instalments are higher because, as the financial year progresses, the number of months available to pay your Council Tax reduces depending on when the bill is issued in the financial year.
It is important to know that the provisional band may not be the same as the official band determined by the VOA, in such cases, any overpayment or underpayment will be offset against the actual amount due, and a revised Council Tax bill will be issued.
If you would like more information on bandings, please visit the VOA’s website at www.VOA.GOV.UK
