Most dwellings (whether rented or owned, lived in or not) will be subject to Council Tax.

There is one bill per dwelling. Each dwelling has been placed into one of 8 bands by the Listing Officer of the Valuation Office Agency according to it's open market capital value at 1 April 1991.

Council Tax Valuation Bands at 1 April 1991
 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  More than £320,000

All Council Tax valuations are based on the price a dwelling would have fetched if it had been sold on 1 April 1991, subject to certain assumptions. Any increase or fall in a dwelling's value as a result of general changes in the housing market since then will not affect it's valuation.

You can check your Council Tax band on the central government website. It will also be shown on your Council Tax bill.

If you are moving home, you will need to tell us about your change of address.

Appeals to the Valuation Office Agency

If you consider the band of your property is incorrect, you can appeal if:

  • you are the new owner of the dwelling and no appeal has previously been made based on the same facts. You must make an appeal within 6 months of becoming the tax payer
  • there has been a material reduction to the value of your property, for example part of it has been demolished
  • the Listing Officer has changed the band. This might happen when a property is sold and the previous owner added an extension

Any appeal should be made in writing to the Listing Officer (not the council) at:

Valuation Office Agency

Email: ctwest@voa.gsi.gov.uk
Full contact details

Appeals can be made free of charge. Making an appeal does not allow you to withhold payment of Council Tax. If you are successful you will be entitled to a refund of any overpayment.

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