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.
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 Agency website
