Council Tax Valuation Bands
Most properties will be subject to Council Tax. There will be one bill per property, whether it is a house, bungalow, flat maisonette, mobile home or houseboat, and whether it is owned or rented.
Each property has been placed into one of eight bands by the Listing Officer of the Valuation Office Agency (VOA), according to its open market value at 1st April 1991.
Your Council Tax bill states which band applies to your property.
| Valuation Band | Range of values |
|---|---|
| A | Up to and including £40,000 |
| B | £40,001 to £52,000 |
| C | £52,001 to £68,000 |
| D | £68,001 to £88,000 |
| E | £88,001 to £120,000 |
| F | £120,001 to £160,000 |
| G | £160,001 to £320,000 |
| H | Over £320,000 |
To enquire about any property's valuation band contact the Valuation Office Agency (external link to the VOA website).
Valuation banding appeals
You can only appeal against the band your home is in if one of the following applies:
- where you believe that the banding should be changed because there has been a material increase or material reduction in the property's value
- where you start or stop using part of your property to carry out a business, or the balance between domestic and business use changes
- within six months of a band change made to your property or a similar property by the Listing Officer or Valuation Tribunal
- where you become the taxpayer in respect of a property for the first time (your appeal must be made within six months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again)
A material increase in value may result from:
- building, engineering, or other work carried out on the property - in these cases revaluation does not take place until after a sale, so the person appealing would usually be the new owner or resident
- demolition of any part of the property, any change in the physical state of the local area or an adaptation to make the property suitable for use by someone with a physical disability - in these cases revaluation should take place as soon as possible.
The Valuation Office Agency (VOA) is responsible for the banding of domestic properties. If you think your Council Tax band is wrong you can:
- check and challenge your band online at GOV.UK
- ring the VOA on 03000 501 501
If you do challenge your band, you must continue to pay Council Tax at your current band until any challenge is decided.
Exempt properties
Some properties are exempt from Council Tax.
Exemption classes are:
- B - Unoccupied properties owned by charities (exempt for up to 6 months)
- D - Properties left empty by prisoners
- E - Properties left empty by long stay patients in hospitals and care homes
- F - Properties left empty by deceased persons
- G - Properties where occupation is prohibited by law
- H - Empty clergy properties
- I - Properties left empty by people moving to receive personal care from another
- J - Properties left empty by people moving to provide personal care to another
- K - Properties left empty by students
- L - Repossessed properties
- M - Halls of residence
- N - Properties occupied by students or school leavers
- O - Armed forces accommodation, i.e. barracks
- P - Properties occupied by members of visiting forces
- Q - Properties left empty by bankrupts
- R - Unoccupied caravan pitches and houseboat moorings
- S - Properties occupied only by person(s) under 18
- T - Unoccupied annexes which form part of a single property and may not be let separately without a breach of planning consent
- U - Properties occupied only by person(s) who are severely mentally impaired
- V - Property where at least one person who would otherwise be liable is a diplomat
- W - Annexes and similar accommodation occupied by an elderly or disabled relative
For more information about exemptions and how to apply see Council Tax discounts and exemptions.
If your bill indicates that a discount has been awarded, you must tell us immediately of any change of circumstances which affects your entitlement to that discount.
Empty property discounts and premiums
Properties that are unoccupied and unfurnished and are undergoing structural repair can apply for a 25% discount for a maximum of 12 months. Once the period of discount has expired, full Council Tax will be payable.
Premiums will be applied to properties that have been empty and unfurnished. These are:
- 100% premium when empty and unfurnished for one year, but less than five years
- 200% premium when empty and unfurnished for five years, but less than ten years
- 300% premium when empty and unfurnished for ten years or more
For more information see Council Tax discounts and premiums for empty properties
Discounts for occupied properties
The full Council Tax bill assumes that there are two adults living in a property. If only one adult lives in a property (as their main home), the Council Tax bill will be reduced by a quarter (25%).
Some adults are disregarded if they meet certain conditions:
- full time students, student nurses, apprentices and Youth Training trainees
- patients resident in hospital
- people who are being looked after in care home
- people who are severely mentally impaired
- people staying in certain hostels or night shelters
- 18 and 19 year olds who are at or have just left school
- care workers working for low pay, usually for charities
- people caring for someone with a disability who is not a spouse, partner, or child under 18
- members of visiting forces and certain international institutions
- diplomats and members of international organisations & defence organisations
- members of religious communities (monks and nuns)
- people in detention (except those in prison for non-payment of Council Tax or a fine)
- annexes occupied by a relative of the person liable to pay Council Tax on the main property will receive a 50% discount
- people for whom child benefit is payable
- non-British spouse/civil partner or dependant of a student
For more information and how to apply see:
If your bill indicates that a discount has been awarded, you must tell us immediately of any change of circumstances which affects your entitlement to that discount.
People with disabilities
If you, or someone who lives with you, need a room, or an extra bathroom or kitchen, or use a wheelchair within your property to meet special needs arising from a disability, you may be entitled to a reduced Council Tax bill. For more information and how to apply see Council Tax reduction for disability adaptations.
If your bill indicates that a discount has been awarded, you must tell us immediately of any change of circumstances which affects your entitlement to that discount.
If your property has any special fixtures which have been added for a disabled resident which reduce the property's value and you do not think they have been taken into account in the valuation band to which your property has been placed, you should contact the Valuation Office Agency (external link to the VOA website).
Council Tax Reduction Scheme
If you are on low income, you may be entitled to a Council Tax reduction, which could reduce your Council Tax by up to 100%.
For more information and how to apply see Council Tax Reduction.
General Council Tax reductions (discretionary discount)
We also have discretionary powers to reduce or remit the amount of Council Tax payable to such extent as we see fit.
We will consider each application on its merits and apply a reduction in Council Tax if appropriate.
People wishing to apply for a discretionary reduction should apply in writing setting out the reasons why they feel
they are entitled to a reduction.
For more information see Apply for a Council Tax Discretionary Discount (hardship reduction)
Non-Valuation appeals
You may also appeal if you consider that you are not liable to pay Council Tax, for example:
- you are not a resident or owner
- because your property is exempt
- the council has made a mistake in calculating your bill
- any Council Tax reduction scheme entitlement has not been calculated correctly
For more information see How to appeal a Council Tax decision or liability order
Making an appeal does not allow you to withhold payment of tax owing in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid tax. No interest will be paid on any refunded amount.
Instalment payments
Council Tax payers have the right to request to switch to paying Council Tax in 12 instalments instead of 10.
For more information and how to request this see Change your Council Tax payments to 12 instalments.
Financial information
Financial information including how Council Tax has been calculated and spending by large town and parish councils is available at Guide to Council Tax.
