Start Date
26-6-2025 11:00 AM
End Date
26-6-2025 12:15 PM
Description
The UK has two recurrent property tax systems, including the council tax for residential properties. In England and Scotland, there has been no revaluation for council tax since the system was introduced in 1993. Non-residential properties are now valued every three years. The next revaluation is due in 2026.
Recommended Citation
O'Brien, Myles, "Latest developments in property taxation in the UK" (2025). Mass Appraisal Valuation Symposium. 18.
https://researchexchange.iaao.org/mavs/mavs2025/sessions/18
Latest developments in property taxation in the UK
The UK has two recurrent property tax systems, including the council tax for residential properties. In England and Scotland, there has been no revaluation for council tax since the system was introduced in 1993. Non-residential properties are now valued every three years. The next revaluation is due in 2026.