Does anyone know if long term tenants are only liable to pay council tax in Band A , I have a client in Band E who is a long term tenant , but thinks that as the property cannot be sold it has no saleable/rateable value and should therefore be in the lowest Band.
Any information gratefully received.Thanks.

Council Tax valuation bands apply to properties, not the persons occupying them. There is nothing to say that any kind of tenant should only pay CT in certain bands.

If your client thinks their property is in the wrong band they would need to contact their local office of the Valuation Office Agency to see if they have grounds for appeal. However appeal possibilities are quite limited, as the CT valuation exercise has a number of built-in assumptions, such as property being in a good state of repair, being capable of being sold on the open market, and with vacant possession. These assumptions apply regardless of whether they are actually true for a given property. I would doubt that the particular circumstances of this property would have any bearing on its CT valuation, but the VOA are best placed to advise.

Also client would need to apply to valuation officer within six months of moving into property.