Deletion of a Property from the Council Tax Banding List

The deletion of any Council Tax entry is distinctively different to that of a commercial Assessment that would sit within the Non-Domestic Rating List.
In most cases there has to be a structural change to achieve deletion from the Banding List, (e.g. a house would need to have the roof removed or a flat would need to have the floor plate reconfigured) stripping a property out would not usually be enough for the property to be deleted from the Council Tax Banding List.
The only exception to this would be where a conversion from Domestic to Commercial is relevant and it would have to be evidenced that the domestic element no longer exists. (e.g. a cottage that is used as a holiday let and meets the criteria laid out in the regulations or a flat above a pub that is converted into accommodation provided for patrons).

Unlike business rates where there is the CCA process online, for Council Tax any interested party has to complete a ‘Proposal Form’ and if they wish to appoint an agent/third party an ‘Authority to Act’ form (ATA) for each relevant property where a deletion from or amendment to the Banding List is proposed.
The completed forms, alongside a summary outlining the grounds for why the entry in the Council Tax Banding list is incorrect, should be sent electronically to the relevant Valuation Office for the Local Authority where the relevant property is located.
For any matter rising from the dispute of an entry in the Banding List, an appeal is required to the Valuation Tribunal. Whilst this appeal is being considered, Council Tax is still due and payable, however, billing authorities are expected to take a pragmatic view on any issue arising by applying the ‘Principles of Wednesbury.