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Council Tax Valuation, Banding and Appeals

Most dwellings are subject to Council Tax charges. There will be one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented.

Each dwelling has been placed in one of eight bands and the valuation band is decided by the Valuation Office Agency.

The property is banded based on the amount of money it would have been sold for on 1 April 1991.

The valuation bands are show in the table below.

Valuation Band Value as at 1 April 1991 Ratio of Band D Charge
A up to £40,000 6/9ths
B £40,001 and up to £52,000 7/9ths
C £52,001 and up to £68,000 8/9ths
D £68,001 and up to £88,000 9/9ths
E £88,001 and up to £120,000 11/9ths
F £120,001 and up to £160,000 13/9ths
G £160,001 and up to £320,000 15/9ths
H £320,001 and over 18/9ths

If you think that the valuation band for your property is wrong, then you can appeal against the banding.

The grounds for appeal are restricted to the following;

  1. there is a material increase or reduction in the value of the dwelling, or
  2. you start or stop using part of the dwelling for business, or
  3. you have just moved (you must appeal within six months of your move), or
  4. the Listing Officer alters the band

If you would like to appeal against your Council Tax band you should contact the Valuation Office Agency.

Page Information
This page was last reviewed 15 September 2009 at 17:03 by Tim Butler.
The page is next due for review 14 March 2010.