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Council Tax - Band Reductions

Council Tax Valuation Bands

Most dwellings are subject to the Council Tax. There is 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 allocated to one of eight bands according to its open market capital value at 1 April 2003:

 

Valuation Band	Range of Values	Valuation Band	Range of values
A	under £44,000	E	£123,001 - £162,000
B	£44,001 - £65,000	F	£162,001 - £223,000
C	£65,001 - £91,000	G	£223,001 - £324,000
D	£91,001 - £123,000	H	£324,001 - £424,000
		I	£424001 and above

Your Council Tax Bill states which band applies to your dwelling.

Appeals

The grounds for appeal about banding are restricted to the following cases:
 

• where you believe that the banding should be changed because there has been a material increase or material reduction in the dwelling's value

• where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes

• where the Listing Officer has altered a list without a proposal having been made by a taxpayer

• where you become the taxpayer in respect of a dwelling for the first time. (Your appeal must be made within six months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again)

A material increase in value may result from building, engineering, or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale - so the person appealing would usually be the new owner or resident.

A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.

You may also appeal if you consider that you are not liable to pay council tax, for example, because you are not the resident or owner, or because your property is exempt; or that the Council has made a mistake in calculating your bill. If you wish to appeal on these grounds you, must first notify your Billing Authority in writing so that they have the opportunity to reconsider the case.

Making an appeal does not allow you to withhold payment of tax owing in the meantime. If you appeal is successful you will be entitled to a refund of any overpaid tax.

Further details of the appeal procedures (including the role of Valuation Tribunals) may be obtained from the Civic Centre, or the Valuation Office Agency (Inland Revenue), 2nd Floor, Clarence house, Clarence Place, Newport  NP19 7AA. (Telephone 01633 205600).