Wealden District Council > Council Tax > What Is Council Tax? Listen What Is Council Tax? Most dwellings are subject to council tax. Dwellings are assessed by the District Valuer and Valuation Office Agency and are allocated to one of the eight Council Tax Valuation Bands according to their open capital market value as at 1st April 1991. There are then several steps to follow to work out your council tax charge (external link)
