Most dwellings are subject to the Council Tax. Each dwelling,
whether it is a house, bungalow, flat, maisonette, mobile home, or
houseboat, receives one bill, whether it is owned or rented.
Each dwelling has been allocated a band by the Listing Officer
of the Inland Revenue Valuation Office, based upon the amount, for
which the property might reasonably have been expected to be sold,
had it been sold on 1st April 1991.
The Listing Officer makes the following assumptions when
allocating a band:-that the property would have been sold with
vacant possession,that the property was sold with either a
freehold interest or a 99 year lease,that the property was in a
reasonable state of repair.
The band applicable to your property is shown on your bill. The
Council sets the band D level and then uses the following
multipliers to calculate the other band chargeable amounts.
New properties that are waiting to be assessed for banding are
classified as band z, and will be charged from the effective date
when the council receives the correct valuation. Most people wish
to pay their council tax on a monthly arrangement and it is
possible to request an estimated bill to help avoid having higher
payments over a shorter period.
Appealing against my Banding
If you wish to appeal against your banding you will need to
contact the - Valuation
Office.