Council Tax - Property Bands
Valuation for Council Tax purposes is not carried out by the Council, but by the Listing Officer, Valuation Office Agency, which is part of the Inland Revenue. He has placed each dwelling in one of eight bands, based on its open market value at 1 April 1991, and each band will determine the amount of Council Tax you will be required to pay each year. Your Council Tax bill states which band applies to your dwelling.
- Band A: up to £40,000
- Band B: from £40,001 to £52,000
- Band C: from £52,001 to £68,000
- Band D: from £68,001 to £88,000
- Band E: from £88,001 to £120,000
- Band F: from £120,001 to £160,000
- Band G: from £160,001 to £320,000
- Band H: over £320,000
Council Tax valuations are based on the value of your property as at 1 April 1991, and not its present value. Any changes in house prices since this date will not affect your band.
For further information, visit the Valuation Office Agency website:
Appeals against your Band
Council Tax was introduced on 1 April 1993. All taxpayers had the right to challenge the banding of their dwellings until 30th November 1993. Since 1st December 1993 there are only limited occasions when taxpayers may challenge their banding, for example, if:
- A house is converted to flats;
- There is a change in the physical state of the locality which affects the value of the dwelling, e.g. a motorway was to be built in the immediate area;
- The dwelling is adapted to make it suitable for a physically disabled person;
- The use of the premises for business purposes starts or stops;
- The balance between business and domestic use changes;
And also within six months of:
- A band change to the dwelling made by the Listing Officer;
- A band change to a similar dwelling made by the Court;
- Becoming the taxpayer in respect of the dwelling for the first time.
You cannot appeal against the fact that general property values have fallen or risen.
If you feel your property is uninhabitable and is likely to remain so for more than twelve months, you should contact the Valuation Office with a view to having your property removed from the Banding List.
To appeal against the banding of your home you should write to:
Listing Officer
Council Tax South
Valuation Office Agency
Second Floor
1 Francis Grove
Wimbledon
London
SW19 4DT
Email: ctsouth@voa.gsi.gov.uk
Telephone : 03000 501501
Non-valuation cases
You may also contact us in the following instances:
- If you think you should not be the person liable to pay the Council Tax;
- If you think you should be entitled to a discount; or your dwelling should be exempt;
- If you think you should be entitled to receive a reduction for disability;
- If you think a penalty has been wrongly imposed.
In these instances, you must first notify the Council in writing, stating your reasons, so that your case can be reconsidered. If you still disagree with the Council’s decision, or if no action is taken within two months, you can appeal to the Valuation Tribunal. Further details of appeals procedures can be obtained from the Council.
Making an appeal will not allow you to withhold or delay payment of your Council Tax.
If your appeal is successful and the result is an overpayment, you may have the overpaid tax refunded or credited to a future liability.