TA6 Section 13: Council Tax and Business Rates
How to complete the TA6 council tax section accurately, including band checks, exemptions and discounts, mixed-use properties, and common mistakes sellers make.
What you need to know
Section 13 of the TA6 form asks sellers to provide information about council tax banding, any exemptions or discounts, and whether the property is subject to business rates. While it may seem straightforward, mistakes in this section can trigger additional enquiries from the buyer's solicitor and cause unnecessary delays. This guide explains what to check, how to verify your council tax band, and what to disclose about mixed-use properties.
- Check your council tax band on the Valuation Office Agency website before completing Section 13.
- Disclose any exemptions or discounts you currently receive, such as the single-person discount.
- If part of the property is used for business, disclose the business rates arrangement.
- Council tax is a personal debt and does not transfer to the buyer, but charging orders on the title must be cleared.
- Council tax bands can be reassessed by the VOA when a property is sold, particularly if improvements have been made.
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Check your sale readinessSection 13 of the TA6 Property Information Form covers council tax and, where applicable, business rates. For most sellers, this is one of the more straightforward sections of the form. But getting it wrong — or leaving it incomplete — can still generate unnecessary enquiries and slow down your sale.
This guide explains what Section 13 asks, how to check your council tax band, what to do about exemptions and discounts, and how to handle the more complex situation of mixed-use properties that pay both council tax and business rates.
What Section 13 asks
Section 13 of the TA6 asks the seller to confirm:
- The current council tax band for the property
- Whether any exemption or discount applies
- Whether the property is subject to business rates
- Any other relevant information about the council tax or rating position
The buyer uses this information to understand their future council tax liability and to check whether there are any unusual circumstances that might affect their costs or the way the property is classified.
How to check your council tax band
Before completing Section 13, you should verify your council tax band. The most reliable way to do this is through the Valuation Office Agency (VOA) website, which is part of HMRC. The service is free and available at gov.uk/council-tax-bands.
Simply enter your postcode, and the VOA will display the council tax band for every property on your street. You can also find your band on your most recent council tax bill.
Council tax bands in England are based on the estimated open market value of the property as at 1 April 1991. In Wales, the valuation date is 1 April 2003. The bands are:
| Band | Property value (England, 1991) | Property value (Wales, 2003) |
|---|---|---|
| A | Up to £40,000 | Up to £44,000 |
| B | £40,001 – £52,000 | £44,001 – £65,000 |
| C | £52,001 – £68,000 | £65,001 – £91,000 |
| D | £68,001 – £88,000 | £91,001 – £123,000 |
| E | £88,001 – £120,000 | £123,001 – £162,000 |
| F | £120,001 – £160,000 | £162,001 – £223,000 |
| G | £160,001 – £320,000 | £223,001 – £324,000 |
| H | Over £320,000 | £324,001 – £424,000 |
| I (Wales only) | N/A | Over £424,000 |
Challenging your council tax band
If you believe your property has been placed in the wrong band, you can submit a challenge to the Valuation Office Agency. Common reasons for a challenge include:
- Your property is in a higher band than similar neighbouring properties
- There has been a significant change to the property or local area that reduces its value (such as a new road or commercial development)
- A previous challenge by the VOA or a tribunal resulted in a neighbouring property being rebanded
However, sellers should be cautious about challenging their band during a sale. A challenge can result in your band going up as well as down. If the VOA determines that your property should actually be in a higher band, your council tax will increase, and this higher band will also apply to your buyer after completion. Most conveyancers advise against initiating a challenge mid-transaction unless you have strong evidence that the band is too high.
Council tax exemptions and discounts
If you currently receive a council tax exemption or discount, you should disclose this in Section 13. Common exemptions and discounts include:
- Single-person discount (25%) — Available if only one adult lives at the property. This is the most common discount and applies automatically when you notify your council.
- Student exemption — Properties occupied entirely by full-time students are exempt from council tax.
- Severe mental impairment discount — Available where a qualifying occupier has a certification of severe mental impairment.
- Empty property exemption — Some councils offer a short-term exemption for empty properties, though this is increasingly rare.
- Disability reduction — If the property has been adapted for a disabled person, it may qualify for a reduction to the band below.
All exemptions and discounts are personal to the current occupier. They do not transfer to the buyer. However, disclosing them on the TA6 helps the buyer understand the true council tax cost they will face. If you have been paying a reduced amount due to a discount, the buyer may be surprised by the full rate.
Mixed-use properties and business rates
If your property is partly used for business purposes, it may be subject to business rates on the commercial portion as well as council tax on the residential portion. Common examples include:
- A shop or office with a flat above
- A bed and breakfast or guest house
- A home with a separately rated home office or workshop
- A farm with a farmhouse and agricultural buildings
For mixed-use properties, the Valuation Office Agency will have assessed the commercial element separately and assigned it a rateable value. Business rates are calculated based on this rateable value and the rate set by the local authority.
If your property has a mixed-use classification, you must disclose this in Section 13. The buyer's solicitor will need to understand the split between residential and commercial use, and the buyer's mortgage lender may have specific requirements or restrictions relating to mixed-use properties. Some residential mortgage lenders will not lend on properties with a significant commercial element.
Apportionment on completion
Unlike ground rent or service charges on leasehold properties, council tax is not formally apportioned between seller and buyer on completion. Instead, liability switches on the completion date:
- The seller is liable for council tax up to and including the day before completion
- The buyer is liable from the completion date onwards
You should notify your local council of the sale as soon as completion takes place. If you pay by direct debit, the council will recalculate your bill and issue a final account. If you have overpaid, you will receive a refund. If you have underpaid, you will receive a final bill for the outstanding amount.
Common mistakes in Section 13
- Not checking the VOA website — Some sellers simply state the band from memory or from an old bill, which may be incorrect if the band has been changed.
- Failing to disclose a discount — If the buyer's solicitor discovers that you have been paying a reduced rate, they may raise additional enquiries to understand why.
- Not mentioning business rates — If part of the property is commercially rated, this must be disclosed. Failing to do so could constitute a misrepresentation.
- Leaving the section blank — Even if your situation is straightforward, write the band number and confirm there are no exemptions or discounts. Do not leave the section empty.
- Confusing council tax band with the property price — Some sellers worry that their council tax band will affect the buyer's view of the property's value. The band is based on historical values (1991 in England) and bears little relation to the current market price.
Band reassessment on sale
One issue that catches sellers off guard is that the Valuation Office Agency can reassess a property's council tax band when it is sold. This typically happens if significant improvements have been made since the last valuation, such as an extension, loft conversion, or major refurbishment.
The reassessment affects the buyer, not the seller, because it applies from the date of the new ownership. However, if your buyer discovers after completion that their council tax band has increased significantly, it could cause friction. For more on how property alterations interact with your sale, see our property information form tips.
Sources
- Law Society of England and Wales — Property Information Form (TA6), 4th edition, 2020
- Valuation Office Agency — Council tax bands: gov.uk/council-tax-bands
- Gov.uk — Council tax: how it works
- Local Government Finance Act 1992 — legislation.gov.uk
- Gov.uk — Challenge your council tax band
- Gov.uk — Business rates: overview
- Valuation Office Agency — How domestic properties are assessed for council tax
- Gov.uk — Council tax discounts and exemptions
- National Trading Standards Estate and Letting Agency Team — Material Information guidance
- Local Government Association — Council tax collection and empty homes guidance
Frequently asked questions
Where do I find my council tax band?
You can find your council tax band on the Valuation Office Agency (VOA) website at gov.uk/council-tax-bands. Enter your postcode and the VOA will show the council tax band for every property on that street. Your council tax bill also states your band. In Wales, the equivalent body is the Valuation Office Agency Wales, accessible through the same GOV.UK service.
Can I challenge my council tax band before selling?
Yes, but you should be cautious. You can challenge your council tax band by contacting the Valuation Office Agency if you believe your property has been placed in the wrong band. However, a challenge can result in your band going up as well as down, which could increase your council tax liability. If you challenge and the band increases, this could also affect your buyer's costs and make the property less attractive. Most solicitors advise sellers to think carefully before initiating a challenge during a sale.
Do I need to pay council tax up to completion day?
Yes. You are responsible for council tax up to and including the day before completion. From completion day onwards, the buyer becomes liable. There is no formal apportionment mechanism built into the conveyancing process for council tax as there is for some other costs. You simply notify your local council that you are moving, and they will adjust your bill accordingly. If you have been paying by direct debit, the council will issue a final bill or refund based on the date of completion.
What if I have a council tax exemption or discount?
If you are receiving a council tax discount or exemption, such as the 25% single-person discount or a student exemption, you should disclose this on the TA6. The buyer's solicitor may ask about it, particularly if the discount has affected the amount shown on your council tax bill. Any discount or exemption is personal to you and does not transfer to the buyer. The buyer will need to apply for any discounts or exemptions they are entitled to after completion.
What if my property is mixed-use and pays business rates?
If your property is partly used for business purposes, such as a home office with a separate business rates assessment, a shop with a flat above, or a bed and breakfast, you need to disclose this in the TA6. The property may be subject to both council tax on the residential part and business rates on the commercial part. The buyer's solicitor will need to understand the rating arrangement, and the buyer's mortgage lender may also have requirements about mixed-use properties.
How are council tax bands calculated?
Council tax bands in England are based on the open market value of the property as at 1 April 1991. In Wales, bands are based on values as at 1 April 2003. The Valuation Office Agency assigns each property to one of eight bands (A to H in England, A to I in Wales) based on its estimated value at the relevant date. The amount you actually pay depends on your band and the rate set by your local authority each year. Properties that have been significantly altered, split, or merged since the valuation date may have had their bands reassessed.
What happens to council tax if the property is empty?
If your property is empty between your departure and the buyer's completion, you may still be liable for council tax. Some local authorities offer a short exemption period for empty properties, but many now charge full council tax from the date the property becomes empty, and some charge a premium of up to 300% on properties that have been empty for extended periods. You should check with your local authority about their empty property policy.
Will my council tax band change if I have extended the property?
Your council tax band will not normally change as a result of home improvements or extensions while you own the property. However, the Valuation Office Agency can reassess the band when the property is sold. This means the buyer could end up in a higher council tax band after completion if the VOA determines that the improvements have increased the property's value above the threshold for the current band. You are not required to disclose this possibility on the TA6, but it is worth being aware of.
Do I need to provide my council tax bill to the buyer?
The TA6 does not specifically require you to provide a copy of your council tax bill, but the buyer's solicitor may request one as part of their enquiries. It is good practice to have your most recent bill available. The bill confirms your current band, any discounts or exemptions, and the annual amount payable. This helps the buyer budget for their ongoing costs after completion.
What if there is an outstanding council tax debt?
Council tax is a personal debt owed by the person named on the bill, not a charge on the property. An outstanding council tax debt does not transfer to the buyer on completion. However, if you have a liability order or charging order against the property in connection with unpaid council tax, this could appear as a restriction on your title and would need to be resolved before or at completion. Your solicitor will check for any such entries on the title register.
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