As far as I can see, CL26 means it has been corrected, not that it needs
correcting:
They've got CL25 in the same article, which is "Material reduction":
http://www.voa.gov.uk/instructions/chapters/council_tax/council_tax_man_s2/Frame.htm
But I agree that these codes seem to be after the event, not before it.
Perhaps the Telegraph mean that CL25 codes have been spotted, meaning a
council has revalued the property, but that council tax has not reduced
accordingly?
Anthony
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