Each dwelling is placed in a valuation band to enable the Council to calculate the bill for each property. The value is based on what the property might have sold for on the open market at 1/4/1991– not the current value which is now likely to be considerably more. Even the values of properties built since 1991 are estimates of what they might have been worth at 1/4/1991 had they been completed.
The current range of property values within each valuation band is as follows:
| Band |
Range of Values (at 1 April 1991) |
Proportion of Band D |
| A |
Up to £40,000 |
6/9
|
| B |
Over £40,000 and up to £52,000 |
7/9
|
| C |
Over £52,000 and up to £68,000 |
8/9
|
| D |
Over £68,000 and up to £88,000 |
9/9 |
| E |
Over £88,000 and up to £120,000 |
11/9 |
| F |
Over £120,000 and up to £160,000 |
13/9 |
| G |
Over £160,000 and up to £320,000 |
15/9 |
| H |
Over £320,000 |
18/9 |
The proportion of each band to band D means, for example, that a dwelling in band H will pay 3 times as much council tax as a dwelling in band A and twice as much as a dwelling in band D. A dwelling in band A will pay two thirds of the amount paid by dwelling in band D.
Even if you make improvements to your property that significantly increase its value, the valuation banding can not be increased until either there is a change of ownership or there is revaluation of all dwellings.
Dwellings are valued for council tax by the Valuation Office Agency (part of the Inland Revenue) and not by the Council. Details of all properties are available on the
Valuation Office Agency's website. You can also go here if you need to find out how to make an appeal.
If you think the valuation band placed on your property is too high, you can only appeal in specific circumstances including the following:
- Less than six months have elapsed since a change of ownership in the property
- The property has been wholly or party demolished
- The surroundings of the property have changed
- Improvements have been made to the property and it has been sold
- Council tax will always be payable on the existing valuation until any appeal is successful in reducing the valuation.