Council Tax

Material Increase in Value and Subsequent Sale

If you materially increase the value of your dwelling by an amount sufficient that it would place the property in a higher band, for example by extending or carrying out other works to your property, the Assessor will not normally increase the banding of your property on completion of the works.

The material increase will take effect, however, if the dwelling is subsequently sold.

The increased banding will be effective from the date of the sale.