Understanding your council tax banding
The current rules for council tax in England
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Introducing the Valuation Office Agency
The Valuation Office Agency (VOA) is an Executive
Agency of HM Revenue & Customs (HMRC).
Our main functions are to:
•
Compile and maintain the business rating and council tax valuation lists for England and Wales.
In Scotland council tax and business rates are dealt with by the Scottish Assessors
•
Value property in England, Wales and Scotland for the purpose of taxes administered by HM Revenue &
Customs
•
Provide statutory and non-statutory property valuation services in England, Wales and Scotland
•
Give policy advice to Ministers on property valuation matters
Further information is available at all our offices and on our website, explaining these areas of work and standards of service we provide.
www.voa.gov.uk
Contact details for your local office can be found at the back of this booklet.
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The purpose of this booklet
This booklet explains the council tax bands that are currently in effect in England, how council tax bands are allocated, and what this means for your council tax bill.
This booklet sets out the current rules for all properties in England. It applies equally to old and new properties regardless of date built.
This booklet should not be regarded as a complete guide to the law.
If you require this booklet in an alternative format or language, please contact your local Valuation Office.
Contents
What is council tax?
2
Council tax bands
3
Why 1 April 1991?
3
Defining the taxable property
4
Allocating the band
4-5
Changes in the property market
5
Changes in banding
6
Home improvements and council tax banding
7
Moving home?
7
Changes to your property or to the locality
Self-contained units
8
8-9
Multi-occupied property
10
Using your home for business
10
Provisions for people with disabilities
10
What to do if you disagree with your council tax banding
11
The council tax bill
12
Paying the bill
12
Further information
13
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Council tax
What is council tax?
Council tax in England is a local tax based on what a home would have sold for at a fixed point in time:1 April 1991. The income from council tax is collected by local councils to help pay for local services.
The VOA is the government organisation responsible for allocating a council tax banding to all homes in England and
Wales. Wherever you live, you can check your current council tax band and the council tax band allocated to all other homes in the council tax valuation lists, available on the VOA website at www.voa.gov.uk. The VOA has offices throughout the country.
We are not part of your local council (who are responsible for the production of your bill and collection of payments) although we do work closely with them on the council tax system.
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Council tax banding
Council tax bands
The table below shows the range, based on 1 April 1991 values, for each band in England. These bands, which came into effect on 1 April 1993, were set by Parliament in the
Local Government Finance Act 1992. Each year your local council sets the level of council tax and can tell you the amount payable for each band.
Valuation Band
Band A
Band B
Band C
Band D
Band E
Band F
Band G
Not more than £40,000
£40,001 to £52,000
£52,001 to £68,000
£68,001 to £88,000
£88,001 to £120,000
£120,001 to £160,000
£160,001 to £320,000
Band H
Why 1 April 1991?
Open Market Value as at 1 April 1991
More than £320,000
Council tax is based on what a property would have sold for on a set date: 1 April
