Council Tax Valuations
Council Tax Valuation
Your Council Tax bill is made up of two parts: 50% of it is based on the number of people in the property and their circumstances, and 50% is based on a valuation band that is decided by the Valuation Office Agency (which is part of the Inland Revenue).
Each home, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, is placed in one of eight valuation bands. The bands are based on the market value of homes in the City area on 1 April 1991, and remain in force until 31 March 2007.
Your Council Tax bill is made up of two parts: 50% of it is based on the number of people in the property and their circumstances, and 50% is based on a valuation band that is decided by the Valuation Office Agency (which is part of the Inland Revenue).
Each home, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, is placed in one of eight valuation bands. The bands are based on the market value of homes in the City area on 1 April 1991, and remain in force until 31 March 2007.
From 1 April 2007 the bands will be updated based on property values as at 1 April 2005. The Government has not yet set the valuation bands per property value range.
The current valuation bands are as follows:
| Band | Range of Value | Ratio |
| A | Less than £40,000 | 6/9 |
| B | £40,001 - £52,000 | 7/9 |
| C | £52,001 - £68,000 | 8/9 |
| D | £68,001 - £88,000 | 9/9 (1) |
| E | £88,001 - £120,000 | 11/9 |
| F | £120,001 - £160,000 | 13/9 |
| G | £160,001 - £320,000 | 15/9 |
| H | Over £320,000 | 18/9 (2) |
If you are a potential buyer, please remember that if a home has been improved since 1991 it may be moved to a higher Council Tax band when the sale occurs.
Council Tax charges are based on band D amounts. Everyone pays a charge based on a proportion of a band D amount, so a person in band A pays 6/9's of the band D value, while someone in band H pays twice as much as a person in band D. Therefore, if band D is set at £900, then a band A charge will be £600, and a band H will be £1,800.
You can check the valuation band of your own home and other properties by looking on the Valuation Office’s website at www.voa.gov.uk.