How is Council Tax Calculated?
All domestic properties have been given a ‘Band’ by the Valuation Office, which is an executive agency of the Inland Revenue.
The band is based on the open market value of the property at 1st April 1991, assuming that the property was in a good state of repair.
The Band is used to calculate the amount of Council Tax you will be due to pay.
Band Value
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.......... More than £320,001
The Council Tax is calculated in two parts, 50% on the property and 50% based on the adults in the household.
- The full charge is due when there are at least two adults in the property that have not been ‘disregarded’.
- If you live on your own we will give you a 25% discount on your bill.
- If no-one lives in the property (unoccupied or second homes), you can apply for a 10% discount. For more information please see our page on various discounts to reduce your bill.
Some properties may be exempt from Council Tax altogether, for more details please see our page on properties that are exempt from council tax.
If you do not agree with the Band your property is in, you may be able to appeal to the Valuation Office, for more details see our page on ways to appeal against property banding.
| ||||||
