From 1 April 2028, the legal owner of any home in England worth £2 million or more at 2026 values pays a yearly charge on top of council tax. The Valuation Office, now part of HMRC, is deciding which homes are in and which band they sit in. Here is a basic timetable:
When
What
Now to autumn 2027
VO builds its list using a computer valuation model checked by a valuer
Autumn 2027
VO publishes a draft list, owners can appeal and correct facts
March 2028
First bills go out
1 April 2028
Charge starts, there is an 8-month window to challenge your band opens
2033
First revaluation, then every 5 years
Guido has produced a guide on what to do in this process. Don’t let them get away with it…Initial Steps
Consider getting your own counter-valuation. Commission a RICS Red Book valuation – extra important if your home sits within about 10% of £2 million, £2.5 million, £3.5 million, or £5 million.
Photograph defects. Damp, subsidence, a failing roof, or dated interior pull value down. The consultation indicated a run-down home will not be valued as if in good repair…
Subject Access Request HMRC for what it holds on you. It is free and the they have to reply within a month. Ask for all Valuation Office records, notes, photographs, and model outputs linked to your name or address.
Strip your home from sites HMRC says it uses. HMRC has said it will use Rightmove and Zoopla listings, map and aerial images, sales data, and the Land Registry. Rightmove will delete the photos, floorplan, and description from your sold-price record if you send proof of ownership and ID; it does this within 7 days. Ask Zoopla and OnTheMarket for the same…
Ask Google to blur your home on Street View through the “Report a problem” link.
Ask MHCLG to hide your EPC, which shows floor area, from public search.
When an inspector comes to your home
You can refuse entry the first time you are asked with no penalty. Without your consent, a valuation officer must get approval from the First-tier Tribunal and then give you three working days’ written notice before coming in.
Ask for ID, the reason for the visit and the legal power being used. The Home Office code on powers of entry says consent must be informed: the occupier should be told the purpose of the visit and what powers apply. If the officer has no tribunal approval, they are asking a favour.
Refuse a visit then confirm in writing. Say: “I do not consent to entry to my home or land. Please put any request in writing.” Follow up by email or letter the same day. HMRC guidance tells inspectors to log the refusal and your name and pass it to a manager. The £200 fine is for deliberately obstructing an officer using their powers…
Delay: Wanting someone with you, having children at home, or feeling unsafe are all fair grounds.
You can withdraw implied consent to walk up to your door with a gate sign or a letter to HMRC saying Valuation Office staff may not enter without tribunal approval.
Formal notices
Only a notice served under section 27 of the 1992 Act puts you under a legal duty to answer the Valuation Office. Phone calls, regular letters, and online questionnaires carry no penalty if you leave them unanswered.
If it is a section 27 notice, use 21 days to respond. You only have to give information already in your possession or control, in the form the notice sets. You do not have to measure rooms or commission a floor plan to answer it. Failing to reply without a reasonable excuse carries a fine of up to £500…
Where you do not know, write “not known”.
If HMRC goes to tribunal for entry
The tribunal may approve entry only if satisfied the officer “needs to value the dwelling”.
If HMRC tells you it is applying, write to the tribunal straight away, quote your address, and ask to make written objections and attend any hearing.
Argue that HMRC does not need to come in. Quote HMRC back to itself: “In the vast majority of cases we will be able to make banding decisions using existing information without the need to visit a property.” Offer limited documents instead of access. A tribunal may ask whether you “engaged reasonably with the process”.
If entry is approved ask the tribunal to limit it. The law lets the tribunal set the terms of the visit, including whether it can run over more than one day. Ask for a single visit, a fixed time, named officers, a list of rooms, no photographs of personal belongings, and the right to have someone with you.
During the visit, watch and record.
Challenge the draft band
The draft list, due in autumn 2027, is the cheapest time to move your band. The Valuation Office can fix factual errors at this stage without a formal challenge.
Look for a floor area that is too big, a bedroom you do not have, missing defects, or parking and outbuildings that are not yours.
Send corrections in writing with evidence Use floor plans, your dated defect photos and a surveyor’s report if you have one. Send only what pulls the value down. Send it early because VO wants “reasonable time”.
Demand the evidence behind your band. The government has promised that decisions will come with the evidence and reasoning behind them…
The lines at £2 million, £2.5 million, £3.5 million and £5 million are where a small change in value save money. Dropping below £2 million saves at least £12,500 over the five years to the 2033 revaluation, before CPI rises…
If the wrong person is listed, or a long lease or trust changes who pays, that is a liability point for the council, not the Valuation Office. Raise it with the council.
Challenge and appeal
Once the final list is out, you have eight months to challenge your band with the Valuation Office. If it says no, you can appeal to the Valuation Tribunal for England for no cost:
Stage
Your deadline
Govt deadline
Band challenge to the Valuation Office
8 months from the first list and 6 months for later bands or new owners
4 months to decide
Band appeal to the Valuation Tribunal
3 months from the Valuation Office decision
None set
Liability challenge to the council
No time limit
2 months to decide
Liability appeal to the Valuation Tribunal
2 months from the council’s decision, or 4 months from first contact if it never replies
None set
Appeal to the High Court, on a point of law only
4 weeks from the tribunal’s decision
None set
Beyond “wrong band”, you can argue the home should not be on the list, that its size has shrunk, that something physical in the area has cut its value, or that part of it is now used for business. You can also argue the list ignores a relevant tribunal or court decision.
Team up with neighbours. That last ground means one owner’s win at the tribunal hands every similar home on the street a fresh reason to challenge. Share comparables and surveyor costs and try to file at the same time.
Send your evidence to the Valuation Office four weeks before the hearing. Bring all evidence.
Go again whenever you can. A new owner, a band change or the 2033 revaluation each opens a new six-month window. Liability challenges can be made at any time…
Other options
Complain about conduct. The Valuation Office runs a two-tier complaints process aiming to answer each tier within 20 working days. After that you can go to the Adjudicator’s Office, then to the Parliamentary Ombudsman through your MP.
Mail commentator Dan Hodges – who was kind to Burnham during the Makerfield campaign – now concludes: “The truth is Andy Burnham doesn’t have a 10 year plan. He’s barely got a 10 week plan.“
