What is Council Tax?
What is Council Tax?
The Council Tax is a combination of a property element (50%) and a personal element (50%) but the amount payable will depend upon the valuation band to which the property has been allocated. Each band will be subject to a different relative amount of Council Tax with band D set as the standard. A taxpayer with a property in band A will receive a lower gross bill, ie before any reductions or discounts, than a taxpayer with a property in band B. The relative amount of Council Tax appropriate to each valuation band is shown below. Your Council Tax bill states which band applies to your dwelling.
|Valuation Band||Range of Values||Amount Relative of Tax|
|A||Up to £40,000||6/9ths|
|B||Over £40,000 and up to £52,000||7/9ths|
|C||Over £52,000 and up to £68,000||8/9ths|
|D||Over £68,000 and up to £88,000||1|
|E||Over £88,000 and up to £120,000||11/9ths|
|F||Over £120,000 and up to £160,000||13/9ths|
|G||Over £160,000 and up to £320,000||15/9ths|
How Has My Property Been Valued
Properties are put into bands not by the Council but by the Listing Officer at the Valuation Office Agency, which is part of the Inland Revenue. Each domestic property has been placed in one of eight valuation bands according to the price at which the property might reasonably have been sold on the open market on the 1st April 1991. The band allocated to your property will not change because house prices fall or rise. However, the Listing Officer will consider whether the property should be rebanded when it is sold and improvements have been made. A copy of the valuation list is available for public inspection at the Council Offices.
Can I Appeal Against Payment of Council Tax
You may appeal to the Council if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because your property is exempt; or if you disagree with certain aspects of the calculation of your bill such as a discount not being applied or no reduction for disabilities being given. If you wish to appeal on these grounds you must first notify the Council in writing so that your case can be reconsidered.
The grounds for appeal about banding are restricted to the following cases:
- where you believe that the banding should be changed because there has been a material increase or material reduction (this is explained below) in the dwelling's value;
- where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes;
- where the Listing Officer has altered a list without a proposal having been made by a taxpayer;
- where you become the taxpayer in respect of a dwelling for the first time.
Your appeal must be made within six months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again.
A material increase in value may result from building, engineering, or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale - so the person appealing would usually be the new owner or resident.
A material reduction in value may result from the demolition of any part of the dwelling, any changes in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.
Appeals and enquiries regarding the valuation of your property should be made to the Listing Officer at:
Valuation Office Agency
Telephone: 03000 501501
To find your local Valuation Office go to https://www.gov.uk/valuation-offices-council-tax
An appeal does not mean that you can reduce or withhold payment. Should an appeal change the banding for a property, an adjustment will be made to future payments.
If you require further assistance, please contact the Council Tax Department by email: firstname.lastname@example.org or by telephone: 01902 696664
If you would like to register for self-service where you can access information on your Council Tax account please follow this link:- self service