Council tax revaluation risk
England has never carried out a full council tax revaluation; bands are still on 1991 values. Wales last revalued in 2003. Scotland has proposed two high-value bands, I and J, from April 2028 rather than a full revaluation252817.
The VOA's current position
The VOA's published business plan focuses on operational maintenance of the register, individual band reviews and supporting national programmes; a national revaluation is not in scope25.
Why a challenge can push the band up
A proposal triggers a full review of the property in question, and may surface a systematic under-banding in the area. Wales' 2003 revaluation moved around 33% of homes up at least one band and 8% down.
Scotland's proposed high-value bands I and J
Rather than revalue, the Scottish Government announced in the 2026-27 Scottish Budget two new high-value bands: Band I for homes worth £1 million to £2 million and Band J for homes worth more than £2 million, assessed on current values. They are proposed to take effect from 1 April 2028, subject to legislation, with a consultation on the rates open until 24 August 202617.