Council Tax: stock of properties background information
Updated 7 October 2024
Applies to England and Wales
1. About this release
This release contains statistics relating to the stock of properties on the England and Wales Council Tax Valuation Lists. The statistics provide information on the number and type of domestic properties (known as “dwellings”), as well as the insertions to and deletions from the Council Tax Valuation Lists. It is the latest in the series of annual publications from the Valuation Office Agency (VOA). This publication includes statistics by financial year from 1 April 1993 to 31 March 2024.
This update includes the following tables:
Properties by Council Tax band and geography in the financial years from 1 April 1993 to 31 March 2024
- Table CTSOP1.0: Number of properties by Council Tax band and administrative area
- Table CTSOP1.1: Number of properties by Council Tax band, local authority, and lower and middle layer super output area
- Table CTSOP2.0: Number of properties by Council Tax band, Westminster Parliamentary Constituency (pre 2024 General Election) and Region
Properties by Council Tax band and geography in the financial year from 1 April 2023 to 31 March 2024
- Table CTSOP2.1: Number of properties by Council Tax band, Westminster Parliamentary Constituency (post 2024 General Election) and Region
Properties by Council Tax band, property attributes and geography from 1 April 1993 to 31 March 2024
- Table CTSOP3.0: Number of properties by Council Tax band, property type and administrative area
- Table CTSOP4.0: Number of properties by Council Tax band, property build period and administrative area
Properties by Council Tax band, property attributes and geography from 1 March 2020 to 31 March 2024
- Table CTSOP3.1: Number of properties by Council Tax band, property type, local authority, and lower and middle super layer output area
- Table CTSOP4.1: Number of properties by Council Tax band, property build period, local authority, and lower and middle layer super output area
Properties inserted into and deleted from the Council Tax Valuation Lists from 1 April 1993 to 31 March 2024
- Table CTSOP5.0: Number of properties inserted into the Council Tax Valuation Lists by administrative area
- Table CTSOP6.0: Number of properties deleted from the Council Tax Valuation Lists by administrative area
The counts shown in all tables are calculated from domestic property data for England and Wales. The data for all tables were extracted from the VOA’s administrative database at 31 March 2024. All properties counted in the publication were identified as a property for Council Tax purposes at the date of data extract. Counts in the tables are rounded to the nearest 10 with counts of zero being reported as ‘0’ and counts fewer than five reported as negligible and denoted by ‘-’.
If you have any queries regarding this release, please contact us at [email protected].
2. Background notes
The VOA is an Executive Agency of HM Revenue and Customs. One of the responsibilities of the VOA is to provide Council Tax bands for properties in England and Wales. It does not set the level of Council Tax nor collect the tax; these are tasks for local government. Council Tax is a local tax set by local authority districts to help pay for local services. It uses the relative value of properties to determine each household’s contribution to these local services.
The VOA has had responsibility for banding properties for Council Tax since the tax was first introduced in 1993. Before 1993, the VOA was responsible for valuation of properties under the earlier system of domestic rates.
It is the duty of the VOA to make sure that each property is correctly assessed and placed in the right band. This ensures that there is a consistent and objective basis on which local authority districts can determine the amount they charge each household in Council Tax. The VOA maintains a high level of professionalism when carrying out this duty.
The VOA places each property into a valuation band; there are eight bands for properties in England and nine bands for properties in Wales. The valuation band is assigned to a property on the basis of its value at 1 April 1991 for England (for the 1993 Council Tax Valuation List) and 1 April 2003 for Wales (for the 2005 Council Tax Valuation List); this band then determines the amount of Council Tax to be paid. New properties are assigned a band based on what their value would have been on either 1 April 1991 (properties in England) or 1 April 2003 (properties in Wales). The basis of valuation is set down in regulations made under the Local Government Finance Act 1992. Minor updates were made to the initial regulations in 1994 but they have not been changed since.
The following tables show the breakdown of bands for England and Wales:
England
Band | Value of property (at 1 April 1991) |
---|---|
A | Up to £40,000 |
B | £40,001 up to £52,000 |
C | £52,001 up to £68,000 |
D | £68,001 up to £88,000 |
E | £88,001 up to £120,000 |
F | £120,001 up to £160,000 |
G | £160,001 up to £320,000 |
H | £320,001 and above |
Wales
Band | Value of property (at 1 April 2003) |
---|---|
A | Up to £44,000 |
B | £44,001 up to £65,000 |
C | £65,001 up to £91,000 |
D | £91,001 up to £123,000 |
E | £123,001 up to £162,000 |
F | £162,001 up to £223,000 |
G | £223,001 up to £324,000 |
H | £324,001 up to £424,000 |
I | £424,001 and above |
3. Data information and methodology
3.1 Updates to previously published statistics since 31 March 2023
Figures this year represent an increase of 225,410 (0.8%) properties with a Council Tax band in the year since 31 March 2023. This increase is higher in England (0.9%) than in Wales (0.5%). The following table shows the net change in properties with a Council Tax band between 31 March 2023 and 31 March 2024, by band and country.
Band | England and Wales | England | Wales |
---|---|---|---|
A | 31,180 | 30,340 | 840 |
B | 39,730 | 38,910 | 820 |
C | 55,910 | 54,170 | 1,740 |
D | 41,510 | 40,140 | 1,370 |
E | 29,790 | 28,360 | 1,430 |
F | 16,230 | 15,310 | 920 |
G | 9,130 | 8,800 | 330 |
H | 1,910 | 1,840 | 70 |
I | 20 | .. | 20 |
Total | 225,410 | 217,870 | 7,540 |
Table notes: Counts are rounded to the nearest 10. ‘..’ denotes not applicable - bands in England range from A to H only.
3.2 Updates to previously published statistics
This publication includes annual statistics from 1993 to 2024. Statistics published in this release have been calculated using domestic property data extracted from the VOA’s administrative database as at 31 March 2024. Property attributes in the VOA database are always the most recent information for each property. Therefore, the number of properties by property type and build period for statistics from 1993 to 2023 may not be the same as those published in the 2023 release.
For example, the differences between the 2023 and 2024 releases, in terms of the number of properties on the council tax list as at 31 March 2023 by property type, are:
Property type | Data extracted at 31 March 2023 | Data extracted at 31 March 2024 | Difference |
---|---|---|---|
Bungalow | 2,475,450 | 2,475,240 | -220 |
Flat/Maisonette | 6,307,620 | 6,306,870 | -750 |
House Terraced | 6,985,140 | 6,986,800 | 1,670 |
House Semi-Detached | 6,364,470 | 6,362,420 | -2,050 |
House Detached | 4,326,650 | 4,327,190 | 540 |
Annexe | 52,000 | 52,510 | 510 |
Caravan/Houseboat/Mobile Home | 123,540 | 123,540 | - |
Unknown | 189,250 | 189,550 | 300 |
Total | 26,824,120 | 26,824,120 | 0 |
Table note: Figures are rounded to the nearest 10. Totals may not sum due to rounding.
Increases in the number of properties in a build period may happen for the following reasons:
- A non-domestic property, such as a pub or a barn, may have been renovated into a house; if the reconstruction work was not extensive, then the original build date of the property is used for the build period of the new house.
- A house may have been converted into flats; where the style of the property has not changed, the build period of the old house will be used for the new flats.
- Updated information on properties previously recorded as having an unknown build period.
Decreases in the number of properties in a build period may happen for the following reasons:
- If a property is completely rebuilt, or is converted in such a way that the style of the property has changed, the old property will be deleted from the list and a new property will be added; the build period will be derived from the date at which the work on the new property was completed.
- A property will be deleted from the lists if it has been demolished.
- If works are being carried out on the property, it may be temporarily removed from the lists due to being in a state of disrepair.
- A property may have been converted into a business, such as a shop or a holiday home; in this case, it will be transferred to the non-domestic rating list.
The differences between the 2023 and 2024 releases, in terms of the number of properties on the council tax list as at 31 March 2023 by build period, are:
Build period | Data extracted at 31 March 2023 | Data extracted at 31 March 2024 | Difference |
---|---|---|---|
Pre-1900 | 4,179,440 | 4,179,750 | 300 |
1900-1918 | 1,415,740 | 1,415,650 | -100 |
1919-1929 | 1,297,040 | 1,297,090 | 50 |
1930-1939 | 2,665,660 | 2,665,630 | -30 |
1945-1954 | 1,739,210 | 1,739,150 | -50 |
1955-1964 | 2,657,620 | 2,657,710 | 90 |
1965-1972 | 2,544,050 | 2,544,130 | 70 |
1973-1982 | 2,397,190 | 2,397,180 | -10 |
1983-1992 | 1,864,210 | 1,864,460 | 250 |
1993-1999 | 1,360,040 | 1,360,260 | 220 |
2000-2008 | 1,717,290 | 1,716,980 | -300 |
2009 | 180,110 | 180,110 | 0 |
2010 | 128,110 | 128,110 | 10 |
2011 | 146,630 | 146,630 | - |
2012 | 147,990 | 148,000 | - |
2013 | 153,510 | 153,500 | -10 |
2014 | 166,170 | 166,200 | 30 |
2015 | 215,780 | 215,780 | - |
2016 | 212,950 | 212,950 | 0 |
2017 | 227,080 | 227,080 | - |
2018 | 230,080 | 230,070 | -10 |
2019 | 244,500 | 244,500 | - |
2020 | 208,400 | 208,380 | -20 |
2021 | 249,080 | 249,160 | 80 |
2022-2023 | 246,810 | NA [see note] | NA [see note] |
Unknown | 229,400 | 229,490 | 90 |
Total | 26,824,120 | NA [see note] | NA [see note] |
Table notes: Figures are rounded to the nearest 10. Totals may not sum due to rounding. Figures between 1 and 4 are denoted as ‘-’. In the 2023 publication the build period for 2022 to 2023 included properties built between 01 January 2022 and 31 March 2023. The latest build period in the 2024 publication covers properties from 01 January 2022 to 31 March 2024. Therefore, this build period and the overall total cannot be compared.
3.3 Assigning geographies
The statistical geographies used in this release have been assigned using two methodologies:
Method 1: Linking VOA BA Codes to Office for National Statistics (ONS) statistical geographies
Each property with a Council Tax band held on the VOA’s database is assigned to a Billing Authority, each of which have a unique Billing Authority code (BA code). These BA codes have been linked to the codes and names used in the UK statistical geographies maintained by the ONS.
Method 2: Linking VOA postcodes to ONS National Statistics Postcode Look-up File (NSPL)
Each property’s individual postcodes held on the VOA’s database have been linked to those appearing in the February 2024 version of the NSPL. On average, around 0.03% of the records in each financial year could not be matched with the NSPL. Counts for these records appear in the area ‘Unmatched’ row and may introduce a marginal geographical bias to the data.
Method 3: Linking VOA postcodes to ONS Postcode to Parliamentary Constituency (Post General Election) Lookup
Each property’s individual postcodes held on the VOA’s database have been linked to those appearing in the May 2024 version of the postcode to Parliamentary Constituency (post General Election) lookup produced by ONS. Note that this lookup is provisional at the time of production. This method has only been used to produce data on the basis of parliamentary constituencies after the July 2024 General Election; in the next publication, it is anticipated that these will be included in the NSPL (method 2).
Tables where different methods of geography assignment have been used should not be compared. The following table details which method was used in each table of this release:
Table | Geography assignment method | |
---|---|---|
CTSOP1.0 | Method 1 - BA codes | |
CTSOP1.1 | Method 2 - Postcodes | |
CTSOP2.0 | Method 2 - Postcodes | |
CTSOP2.1 | Method 3 - Postcodes to Parliamentary Constituency (post General Election) lookup | |
CTSOP3.0 | Method 1 - BA codes | |
CTSOP3.1 | Method 2 - Postcodes | |
CTSOP4.0 | Method 1 - BA codes | |
CTSOP4.1 | Method 2 - Postcodes | |
CTSOP5.0 | Method 1 - BA codes | |
CTSOP6.0 | Method 1 - BA codes |
For further information on the area codes used in this release, please refer to the please refer to the ONS Administrative Geography Guidance.
3.4 Assigning Property Type and Build period
Each entry on the Council Tax Valuation lists has a number of ‘Property Attribute Details’ (PADs) recorded, which are codes that describe the features of the property. One of these PADs is the property type code; for this release, this code has been grouped to give a simplified property type category. If a property has no property type code recorded, or if the property type is recorded as ‘House - Unknown’, it is counted as having an unknown property type. The look-up table in appendix 1 shows how the property type code has been grouped into the categories shown in this release.
Another PAD used in this release is the age code, which is a single letter that relates to the time period in which the property was built, for example, between 1993 and 1999. In this release, this time period is described as the ‘build period’. If a property has no age code recorded, it is counted as having an unknown build period. The look-up table in appendix 2 shows the age codes and their associated build periods.
At the introduction of the 1993 Council Tax Valuation List, most records were held in paper format. The VOA has been continually working to update and improve the accuracy of the Council Tax Valuation Lists and, by 31 March 2004, were able to record the property type of most of these properties electronically in the VOA’s administrative database.
In April 1993, 35% of properties had an unknown property type, 2% of properties had an unknown number of bedrooms and 37% of properties had an unknown build period.
Since March 2014, the amount percentage of unknown property type, bedrooms and build period has reduced to less than 1% in each category.
3.5 Properties with an Improvement Indicator
If a property has been improved or extended since it was placed in a Council Tax band, the VOA cannot review the banding to take account of the alterations until the property is sold. These properties are flagged with an ‘Improvement Indicator’ on the Council Tax Valuation Lists. This means that the PADs held on the VOA’s administrative database for properties with an Improvement Indicator may not reflect the current property details. Once a sale takes place, the banding will be reviewed and the PADs may be updated.
3.6 Effects of boundary changes on the Council Tax lists
When changes to the boundaries of local authorities result in a large number of properties moving from one billing authority to another, the VOA processes these changes by removing these properties from the Council Tax Valuation Lists. The properties are then reinserted into the list with the property’s new billing authority. This process accounts for the large number of insertions (table CTSOP5.0) and deletions (table CTSOP6.0) due to boundary changes that occurred between 1994-95 and 1997-98.
4. Data quality
4.1 Suitable data sources
The information supplied in the tables are based on administrative data held within the VOA operational database. Because it is a statutory requirement of the VOA to maintain accurate valuation lists, the data are considered accurate. However, while the VOA actively seeks to maintain accurate Valuation Lists for Council Tax bandings, some reliance is placed upon the taxpayer to notify the VOA of any inaccuracies to their entry in the Valuation List and billing authorities to notify the VOA of any changes (including new builds, demolitions or alterations).
There is some uncertainty and variability in this process and all administrative data may be subject to processing and system errors. Consequently, although the VOA has made every effort to ensure accuracy of the data underpinning this publication, it is possible that some errors remain. We reflect this by rounding counts to the nearest 10 and suppressing counts lower than 5.
4.2 Assured quality
Our quality assurance follows the approach set out in the VOA Quality Policy.
As part of the production of this publication, quality assurance takes place:
- during the valuation of properties
- as part of the creation of the data which underpins the publication
- as part of the coding which produces the publication outputs
- as part of automated and manual checks of outputs
- using a comprehensive QA Check List and a QA Issues Log
5. Uses of the data
This publication is released in support of making the VOA’s data more accessible as well as presenting consistent information to assist users conducting their own analysis of VOA data. The data will also be used to inform government policy, respond to Freedom of Information requests and to parliamentary questions as well as to conduct operational analyses to support the VOA.
The statistics in this publication relate to England and Wales only. Property valuations are not carried out by the Valuation Office Agency (VOA) in Scotland and Northern Ireland, where the valuation law and practice differ from England and Wales.
The VOA welcomes feedback from users on the information provided in the release. Please forward any comments to the VOA statistics team.
6. CSV metadata
Files which provide the variable names and descriptions appearing in the CSV files are included in this release; they can be found within the ‘CSV Metadata’ zip file on the release page.
7. Timeliness and punctuality
Timeliness refers to the lapse of time between publication and the period to which the data refer. Punctuality refers to the gap between planned and actual publication dates.
This release is published on an annual basis. The data extract for all tables was taken on 31 March 2024. This publication is published within 4 months of the data extract date.
This publication is released annually, in the summer. Details of any changes to the publication will be announced on our schedule of updates and announcements page.
Releases are always published on pre-announced dates at 9:30am. Pre-announcement of the precise date occurs up to four weeks before publication.
8. Relevance
Relevance is the degree to which statistical outputs meet users’ needs.
It is important that the statistics produced meet the needs of users, both in coverage and in content. These statistics evolved largely in response to Freedom of Information requests and Parliamentary Questions and were further developed with input from a CT Statistics Advisory Panel, which involved key users of the data.
9. Coherence and comparability
Coherence is the degree to which data that are derived from different sources or methods, but refer to the same topic, are similar. Comparability is the degree to which data can be compared over time and domain, for example, geographic level.
This release contains figures for 1993 to 2024. Figures for 1993 to 2023 have previously been published and are updated in this release. These statistics have been produced from the same source and use a coherent and consistent methodology. They can be compared with previous releases with one exception: a methodology change made in 2020 means that statistics in tables CTSOP3.0, CTSOP3.1, CTSOP4.0 and CTSOP4.1, which present the number of properties by property attributes, may only be directly compared with these tables in the subsequent releases. For more information, please refer to the ‘Data Quality’ section on page 4 of the background information from the 2020 release. However, because this release contains a complete time series for each of the tables, there should be no need to compare it with any of the previous releases.
As noted in section 3.2, property attributes in this release are the attributes as at 31 March 2024. Therefore, counts of properties by property attributes will not match previous publications.
Tables where different methods of geography assignment have been used should not be compared. See section Assigning geographies for further details.
10. Accessibility and clarity
Accessibility is the ease with which users are able to access the data, also reflecting the format in which the data are available and the availability of supporting information. Clarity refers to the quality and sufficiency of the release details, and accompanying advice.
The release is available free of charge. All official statistics are made available primarily as Excel spreadsheets with comparable tables in CSV format (see section CSV metadata), a background information document, and a statistical summary document.
11. Confidentiality, transparency and security
Access to the data and release during its publication is limited to the statistics production team only. Occasionally, valuation experts may be consulted as part of the quality assurance process. The list of pre-release recipients is published alongside the release.
Further information can found within the VOA Confidentiality and Access policy.
12. Further information
More detailed information on Council Tax bands can be found at https://www.gov.uk/council-tax-bands.
Timings of future releases and proposed changes to releases are regularly placed on the Agency’s website on the schedule of updates and announcements of VOAs statistics page.
For further information on the area codes used in this release, please refer to the ONS Administrative Geography Guidance.
The ONS has used the VOA’s Council Tax data to supplement Census 2021. Further information is available at https://blog.ons.gov.uk/2020/07/31/census-2021-for-the-first-time-ons-is-using-administrative-data-to-count-number-of-rooms.
The English Housing Survey is a continuous national survey commissioned by the Department for Levelling Up, Housing and Communities (DLUHC). It collects information about people’s housing circumstances and the condition and energy efficiency of housing in England. Further information is available at https://www.gov.uk/government/collections/english-housing-survey.
13. Glossary
Annexe – a building, or part of a building, which has been constructed or adapted for use as separate living accommodation.
Billing Authority – a local authority empowered to collect Council Tax on behalf of itself and other local authorities in its area.
Property – a separate unit of living accommodation, together with any garden, yard, garage or other outbuildings attached to it, all occupied by the same person(s) and within the same area of land.
Property Attribute – the characteristics of a property that are used to describe a property.
14. Appendices
14.1 Appendix 1: Property types
The following look-up table shows how VOA type codes are grouped together to create the property types shown in Tables CTSOP3.0 and CTSOP3.1.
For further information please visit the National Archives website at the following location: http://webarchive.nationalarchives.gov.uk/20141002130923/http://www.voa.gov.uk/corporate/Publications/PropertyDetailsGuide/index.html
VOA Type code | VOA Description | Property type |
---|---|---|
BC | Bungalow in a cluster | Bungalow |
BD | Detached bungalow | Bungalow |
BE | End terraced bungalow | Bungalow |
BS | Semi-detached bungalow | Bungalow |
BT | Mid terraced bungalow | Bungalow |
BZ | Bungalow type unknown | Bungalow |
FC | Non-purpose built flat self-contained | Flat / Maisonette |
FD | Flat in 2 storey detached block of 2 | Flat / Maisonette |
FE | Flat in 2 storey block end terraced | Flat / Maisonette |
FK | Flat with lift in group 61 only | Flat / Maisonette |
FL | Purpose built flat with lift | Flat / Maisonette |
FM | Flat without lift in group 61 only | Flat / Maisonette |
FN | Non-purpose built flat not self-contained | Flat / Maisonette |
FO | Purpose built flat without lift | Flat / Maisonette |
FS | Flat in 2 storey block semi-detached | Flat / Maisonette |
FT | Flat in 2 storey block mid terraced | Flat / Maisonette |
FZ | Flat or maisonette – type unknown | Flat / Maisonette |
MC | Non-purpose built maisonette self-contained | Flat / Maisonette |
MK | Maisonette with lift in group 61 only | Flat / Maisonette |
ML | Purpose built maisonette with lift | Flat / Maisonette |
MM | Maisonette without lift in group 61 only | Flat / Maisonette |
MN | Non-purpose built maisonette not self-contained | Flat / Maisonette |
MO | Purpose built maisonette without lift | Flat / Maisonette |
HC | House in a cluster | Terraced House |
HE | End terraced house | Terraced House |
HT | Mid terraced house | Terraced House |
HS | Semi-detached house | Semi-Detached House |
HD | Detached house | Detached House |
AN | Family Annexe | Annexe |
CD | Caravan | Caravan / Houseboat / Mobile Home |
TH | Mobile home or houseboat | Caravan / Houseboat / Mobile Home |
HZ | House – type unknown | Unknown |
No code present | Unknown | Unknown |
14.2 Appendix 2: Build periods
The following look-up table shows how VOA age codes are grouped together to create the build periods shown in Tables CTSOP4.0 and CTSOP4.1.
For further information please visit the National Archives website at the following location: http://webarchive.nationalarchives.gov.uk/20141002130923/http://www.voa.gov.uk/corporate/Publications/PropertyDetailsGuide/index.html
Age Code | Build period |
---|---|
A | Pre-1900 |
B | 1900-1918 |
C | 1919-1929 |
D | 1930-1939 |
E [Note 1] | 1945-1954 |
F | 1955-1964 |
G | 1965-1972 |
H | 1973-1982 |
J | 1983-1992 |
K | 1993-1999 |
L | 2000-2008 |
M | 2009 |
N | 2010 |
O | 2011 |
P | 2012 |
Q | 2013 |
R | 2014 |
S | 2015 |
T | 2016 |
U | 2017 |
V | 2018 |
W | 2019 |
X | 2020 |
Y | 2021 |
Z [Note 2] | 2022-2024 |
No code present | Unknown |
Note 1: There is no age code for years 1940 to 1944, because no properties are recorded as built in this time period on the VOA database.
Note 2: Properties built between 2022 and 2024 have been grouped together in the same age code. This will be reviewed in future publications.