Council Tax raised circa £50.9 billion (net of discounts and reduction schemes) in the financial year 2025-26 according to the OBR. It impacts the poorest in our society – e.g. working-age council tax reductions schemes and the richest e.g. Council Tax Second Homes Premiums. With the “Mansion Tax” looming in 2028. As each year passes, the 1 April 1991 antecedent valuation date – on which capital values and council tax banding A-H are based – fades further into the past.

Clive Moys LLB (Hons), PGDip Local Govt Law & Practice, IRRV, and part time Member of the Valuation Tribunal for England, was pleased to author and contribute Council Tax for Atkin’s Court Forms 2026 Issue which aims to explain the system and provide guidance to those wishing to appeal.

The issue can be viewed by LexisPlus subscribers here.