Most dwellings are subject to council tax.
Dwellings are assessed by the District Valuer and Valuation Officer of the Valuation Office Agency and are allocated to one of the following eight bands according to their open capital market value as at 1 April 1991.
Online banding enquiries can be made on the Valuation Office Agency website .
|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|
Values for banding purposes are based on the market value at the 1 April 1991, and subsequent changes in values have not been taken into account.
You may only appeal against your property banding in the first six months in which you become liable to the council tax on that property.
If you consider that your property should be placed in a higher or lower band you can appeal online to the Valuation Office Agency Business Rates Appeals or write to the Valuation Officer, Non-Domestic Rates South East, Valuation Office Agency, St Annes House, 2 St Annes Road, Eastbourne BN21 3LG (phone 03000-501501 fax 01323-530099) making a proposal that the valuation list should be altered.
You may also appeal if you consider that;
- You are not liable to pay council tax eg. Because you are not the resident owner.
- Your property is exempt. Find out about exemptions
- A mistake has been made in calculating your bill.
- You have been wrongly refused discount.
If you wish to appeal on these grounds you must first notify the Council in writing so that the matter may be considered, after which you may appeal to an independent Valuation Tribunal .
It should be noted that an appeal against council tax, or against the valuation banding to the Listing Officer, does not carry any right to withhold payment. Council tax is payable as demanded but if an appeal is successful any overpayment is refundable.