Guidance: required information for billing authority reports - by reason code

This guidance tells you what information is required by the Valuation Office Agency when a billing authority report is submitted. What you should include depends on the reason you are making the report - the Valuation Office Agency has given each reason a code, which will be added to the report. There are different reason codes for non-domestic rates and Council Tax reports.

If you use choose to upload multiple reports through an XML file or the Excel template, make sure each report includes the required information in each field.

Council Tax reason codes

Include the required information based on the reason code you are using to make the report.

Reason code When to use What to include in remarks Supporting documents required
CR01: Demolished or uninhabitable For properties that have been demolished or cannot be inhabited so should be removed from the list Say if it has been demolished (we will remove it from the list without inspecting or verifying) or uninhabitable If it is uninhabitable you will need to send us additional supporting information like photographs, schedule of works or costs
CR02: Change from domestic use When it is changing from a Council Tax to non-domestic rates property, for example if it is now for holiday letting or offices Provide details of the change, and the current BA reference number, BA report number and address for non-domestic rates No specific document requirement. Include any documents you have that support the requested the change
CR03: New If it is a new property. Also use this code if it is a non-domestic rates property like an office block changing to a domestic property. If you are reporting a new HMO, use the CR05 reason code. However, some billing authority’s software does not allow you to use CR05. If this is the case, use this code and see Include any planning references or say why if planning is not required.

If there is more than one property, also include the name of developer, their contact details and name of development. If there are more than 10 properties you should say that this is an estate.

If any properties in a development have not been sold, include the address for the person liable for the property.

If you are reporting a new HMO but your software doesn’t allow you to use CR05, add ‘unable to use CR05’ in the remarks		 Include Street Name and Numbering (SNN) and any completion notices.

If the property is student accommodation, include the letting agreement.

If you are reporting a new HMO, see upload requirements for CR05
CR04: Change to domestic use If the property was previously charged non-domestic rates. For example, a holiday let. If the property is currently an office block, use CR03. Provide details of the change, and the current BA reference number, BA report number and address for non-domestic rates No specific document requirement. No specific document requirement. Include any documents you have that support the requested the change
CR05: Reconstituted property

For example:

  • splitting a house into flats
  • merging flats into a single dwelling
  • adding an annexe to the property

For splits or mergers, include:

  • all new addresses as a result of the split or merger
  • all occupier names
  • reference numbers for all assessments

For annexes, include:

  • details of the occupier, including whether they are a family member or a tenant
  • details about whether it was built in the grounds or converted from the main house
  • information on any planning restrictions
  • planning portal reference
 Completion notices
CR06: Composite dwelling When there is a domestic and non-domestic element to a property Provide details of the change, and the current BA reference number, BA report number and address for non-domestic rates Plans that show the change of use
CR07: Demolition of part When the demolition of part of the property might result in a band reduction. For example, removing a garage Planning portal reference No specific document requirement. Include any documents you have that support the requested the change
CR09: Reference number or effective date change only For single reference number changes Include new BA reference number or new effective date No specific document requirement. Include any documents you have that support the requested the change
CR10: Improvements or alterations Any improvements or alterations, unless it creates an annex - if so, use CR05 Explain what improvements or alterations have been made and planning portal reference No specific document requirement. Include any documents you have that support the requested the change
CR12: Major address change For when an address has changed. Only use if the property is already banded Include the new address and the new reference number if there is one No specific document requirement. Include any documents you have that support the requested the change
CR14: Minor address change If the address change is a result of an error or typo or there is a minor addition, such as adding a property name to the first line of an address. Only use if the property is already banded Include the new address and the new reference number if there is one No specific document requirement. Include any documents you have that support the requested the change

Required information by code for Council Tax reports

Information Description Code
Billing authority report number The number you have given to the report you are making All codes
Billing authority reference number The number you have given the property the report you are making is about. It may also be known as a property reference number All codes
Property address The address for the property you are reporting the change about All codes
Postcode The property’s postcode All codes
Effective date The date the change came into place. The date must be today or in the past. All codes
Reason code The code from the list of reason codes that describes the change you are reporting All codes
Current Council Tax band The Council Tax band that currently applies to the property you are reporting the change about All codes
Owner or occupier’s name Full name of either the person that lives at the property, or who owns it. If using code CR01 you must provide the name of the owner All codes
Owner or occupier’s billing address Their address if it is not the same as the property address. If using code CR01 you must provide the billing address for the owner All codes
Owner or occupier’s phone number A phone number that we can contact them on. If using code CR01 you must provide the phone number for the owner All codes
Planning portal reference The number the VOA can use to view all planning information about a property. Can be found in the planning section of a local authority’s website, or through its internal planning department All codes except CR01, CR09, CR12 and CR14
Unique Property Reference Number This is an optional field. The unique number given to the property by the local authority. Can be up to 12 digits All codes except CR01, CR09, CR12 and CR14
OS grid reference OS grid reference All codes except CR01, CR09, CR12 and CR14