The level of council tax is set by the council every year and the amount due for each property depends upon the banding.
Every dwelling has been allocated to one of eight bands according to its open market capital value (based on values at 1 April 1991). To see which band your property is in check on the Valuation Office Agency website.
Bandings are decided by the District Valuer of HM Revenue and Customs and although appeals against a banding can be made, the grounds are restricted. For details regarding appeals contact the District Valuer.
The council tax valuation bands are:
| Band | Range of Values (£) |
|---|---|
| A | Up to and including 40,000 |
| B | 40,001 - 52,000 |
| C | 52,001 - 68,000 |
| D | 68,001 - 88,000 |
| E | 88,001 - 120,000 |
| F | 120,001 - 160,000 |
| G | 160,001 - 320,000 |
| H | More than 320,000 |