>> As I understand it, the council will place a marker on the property details and
>> changes in council tax bands will apply from the next time the property is sold
>> - unless that has changed?
That's still the case, some places have an 'improvement marker' against their entry in the Valuation List. The footnotes say this shows that improvements have been made to the property that might result in the Council Tax band changing if a relevant transaction takes place, for example, if the property is sold.
And strictly speaking it's the Valuation Office Agency (part of HMRC) that does the valuation and not the council.
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