Council tax - banding and appeals

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Council Tax Banding

The amount of council tax that you have to pay is determined by the 'banding' that is allocated to your property.

The banding is assessed by the Valuation Office Agency, which is an agency of HM Revenue and Customs, not by your local council.

Each property falls within one of the eight bands as follows:-

BAND PROPERTY VALUES AS AT 1 APRIL 1991
AUp to £40,000
BOver £40,001 and up to £52,000
COver £52,001 and up to £68,000
DOver £68,001 and up to £88,000
EOver £88,001 and up to £120,000
FOver £120,001 and up to £160,000
GOver £160,001 and up to £320,000
HOver £320,001

Generally, once a band has been allocated, any improvements and/or alterations made to the property will not alter the banding until the property is sold.

Appeals against your Banding

If you disagree with the band that has been applied to your property, you may make an appeal to the Valuation Office Agency.

An appeal against your banding may be made to the Valuation Office Agency if any of the following apply:-

  • You become the new council tax payer for the property and you disagree with the banding. You may only appeal within six months of becoming the new council tax payer.
  • Part of your property has been demolished.
  • Your property has been structurally adapted to accommodate a disabled person.
  • There have been material changes to the area in which you live that could affect the value of your property.
  • The property has been converted into flats.
  • You start using part of your property to run a business.
  • There is an increase or decrease in the amount of your property that is being used to run a business.
  • You believe that a property should not be banded as it is not in itself a separate or self-contained dwelling.

In order to appeal against your banding you will need to contact The Valuation Office Agency.

Council Tax charges remain due and payable at the existing band while your appeal is being processed.

You may also ask the Valuation Office Agency to to enter a property onto the Valuation list, such as a new property or a conversion.

If your property is new, you may receive a completion notice from us.