Council Tax Valuation Bands

Most dwellings are subject to the Council Tax. There is one bill per dwelling whether it is owned or rented. In normal circumstances liability for the payment falls on the resident(s).

Properties have been allocated to one of eight bands according to their open market capital value at 1 April 1991. The responsibility for valuing properties lies with the Valuation Office Agency (This link will open in a new window), not the Council. Your Council Tax bill states which band applies to your property.

Valuation Band	Range of values	Proportion of Band D tax payable
A	Up to and inc. £40,000	6/9
B	£40,001 - £52,000	7/9
C	£52,001 - £68,000	8/9
D	£68,001 - £88,000	1
E	£88,001 - £120,000	11/9
F	£120,001 - £160,000	13/9
G	£160,001 - £320,000	15/9
H	More than £320,000	2

appeals

Appeals about Banding

The grounds for appeal about banding are restricted to the following cases:

Where you believe that the banding should be changed because there has been a material increase or material reduction (this is explained below) in the dwelling's value.
Where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes.
Where the Listings Officer has altered the banding without a proposal having been made by a taxpayer.
Where you become the taxpayer in respect of a dwelling for the first time. (Your appeal must be made within 6 months)

materialA material increase in value may result from building, engineering or other work carried out on the dwelling. In these cases, revaluation does not take place until after a sale - so the person appealing would usually be the new owner or resident.

A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases, revaluation should take place as soon as possible. The Valuation Office Agency (This link will open in a new window) can be contacted at Eastbrook, Shaftsbury Road, Cambridge, CB2 2DU. Telephone 01223 431300.

You may also appeal if you consider that you are not liable for Council Tax, e.g. because you are not the resident or owner, because the property is exempt, or because of a mistake made in calculating your bill. If you wish to appeal on these grounds you must firstly notify your Council in writing and give all the necessary facts to enable the matter to be reconsidered. Making an appeal does not allow you to withhold payment of tax owing in the mean time. If your appeal is successful you will be entitled to a refund of any tax overpaid.