Guidance

Council Tax bands and self-contained units

How the Valuation Office Agency works out the banding of self-contained units.

Documents

Council Tax bands and self-contained units

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email onlineservicessyndicationteam@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Council Tax bands and self-contained units - Welsh version

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email onlineservicessyndicationteam@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

Properties occupied by one household (eg one family) can sometimes also have a self-contained unit or annexe. A self-contained unit is a separate living area within a home with its own kitchen and bathroom facilities and its own entrance.

The Valuation Office Agency (VOA) must give each unit – the main home and the annexe a separate Council Tax band.