Set by the local authority, council tax replaced the poll tax and prior rates. This type of tax is collected in each district and charged to each individual residential property, to provide essential services within the local area i.e. refuse collection, policing and education.
What are the Valuation bands?
A: Up to £40,000
B: Over £40,000 and up to £52,000
C: Over £52,000 and up to £68,000
D: Over £68,000 and up to £88,000
E: Over £88,000 and up to £120,000
F: Over £120,000 and up to £160,000
G: Over £160,000 and up to £320,000
H: Over £320,000
Currently the above banding'sare based on the valuations set on the 1st April 1991, but this is now the subject of review.
Can I appeal against my bill?
It is possible to appeal against your bill if you believe your property should be exempt and if it is in the wrong value band.
To appeal your bill you will need to write to your local Valuation Office giving reasons why you believe the bill is incorrect. Also you must be aware that whilst making an appeal you are still liable to pay your council tax bills. It is only once your appeal is over, and if it has been successful, you will receive a refund/new value band.
Single Person Discount
Council tax is based on two or more adults living in the same property. If you are the only person living in a property you will be entitled to a single person discount of 25%.Similar discountscan also apply to other situations and if you are unsure check with your local authority.
What if my property is empty?
Homes are only defined as empty if they are bothunoccupied and unfurnished.If this is the caseexemption is given but only for a certain period of time. Long-term empty propertiescan be given a term of exemption but will be charged the full amount of council tax once this term has ended.
Do I receive a discount for a second home?
A second home is classed as a furnished property which is not amain or sole residence.
There are two types of categories for second homes:-
Class A - a property where occupation is limited by a planning condition, preventing occupancy for a continuous period of at least 28 days.
Class B - a property where occupation is not limited by any planning conditions. Both Class A and Class B are entitled to a 10% discount. However there are certain types of empty propertieswhich are excluded from Classes A and B which are entitled to receive a50% discount.
These are as follows:-
Mooring occupied by a boat
Pitch occupied by a caravan
Second home where the liable person is living in accommodation provided by reason of their employment
Second home owed by service personnel who live in accommodation provided by the Ministry of Defence
Second home provided to liable person(s) by reason of employment
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