Banding of property for Council Tax purposes

By | October 23, 2016

BandingCouncil Tax is a charge which was introduced across England, Scotland and Wales on 01 April 1993. Since then there has been some deviation between the three areas but the basic calculation of Council Tax remains the same.

Determining the property value

The first step in banding is to determine the value of the property as if it was sold on the open market. With the exception of Wales the value used, no matter when the property is valued, is that what it would have been worth on 01 April 1991 (even if it didn’t exist then). For Wales the date of 01 April 2003 is used.

In England and Wales property valuations and bandings are the remit of the Valuation Office Agency.  In Scotland it is the Scottish Assessors who are responsible.

Banding of the property for Council Tax purposes

Once a valuation has been made and the value determined for the property it will then placed in to a band for Council Tax purposes.

In England and Wales property valuations and bandings are the remit of the Valuation Office Agency.  In Scotland it is the Scottish Assessors who are responsible.

Note that the date the banding system became effective is not the same as the date the properties were valued at.

England and Scotland (effective from 01 April 1993). Wales (effective  from 01 April 1993 to 31 March 2005)

Band A    up to £40,000
Band B    £40,001 to £52,000
Band C    £52,001 to £68,000
Band D    £68,001 to £88,000
Band E    £88,001 to £120,000
Band F    £120,001 to £160,000
Band G    £160,001 to £320,000
Band H    more than £320,000

Wales (effective from 01 April 2005)

Band A    up to £44,000
Band B    £44,001 to £65,000
Band C    £65,001 to £91,000
Band D    £91,001 to £123,000
Band E    £123,001 to £162,000
Band F    £162,001 to £223,000
Band G    £223,001 to £324,000
Band H    £324,001 to £424,000
Band I    more than £424,000

Revaluation of the property for Council Tax purposes

When a property is sold or transferred to a new owner it may be re-valued by the Valuation Office / Scottish Assessors if there has been a material change, for example an extension.

Reviewing or Appealing your Council Tax band

If you wish to ask for a review to lower your Council Tax band or to make a formal appeal then you must contact either the Valuation Office (for England and Wales) or the Scottish Assessors (Scotland). LGFA92 may be able to assist you in this matter.

Setting the Council Tax charge

Once a band has been set by the Valuation Office / Scottish Assessors the responsibility for Council Tax then passes to the local authority. The local authority will set a rate of Council Tax for each band within their area and this will be applied to the property. If necessary the Council Tax charge will be backdated as far as is required.

Advice & Assistance from LGFA92

Good quality help with your Council Tax dispute can be hard to come across – there’s a lack of independent, expert, places where you can get the help you need however LGFA92’s Council Tax paralegal is here to change that.

Contact us today. Email us at [email protected], Call our Council Tax helpline on 0191 6451118.

This website is solely the view of LGFA92, the Council Tax specialists , based on our interpretation of legislation. Your local authority is free to dispute this view. A binding decision may require the intervention of a valuation tribunal.