Understand how Council Tax bands are assessed
Council Tax valuations are based on the value of domestic properties on 1 April 1991 in England or 1 April 2003 in Wales.
Council Tax valuations are based on the value of properties that are not used for business purposes.
The value is the price the property would have sold for on the open market on 1 April 1991 in England and 1 April 2003 in Wales. Properties were put into a band based on their value on those dates.
All properties are banded on the same basis, including properties bought under discount schemes eg Right to Buy. The purchase price discounts applied to these properties are not taken into account when setting the band.
Council Tax bands in England (1 April 1991 values)
|A||up to £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|
Council Tax bands in Wales (1 April 2003 values)
|A||up to £44,000|
|B||£44,001 to £65,000|
|C||£65,001 to £91,000|
|D||£91,001 to £123,000|
|E||£123,001 to £162,000|
|F||£162,001 to £223,000|
|G||£223,001 to £324,000|
|H||£324,001 to £424,000|
|I||more than £424,000|
Council Tax band assessments
The Valuation Office Agency (VOA) assesses properties to ensure that they are in the correct Council Tax band. They automatically assess some properties eg when a property has been made bigger or smaller or when a property is newly built, and the VOA also assesses properties when asked to do so, eg during a Council Tax challenge or band review.
Assessments are based on a property’s:
- change in use
- value on 1 April 1991 (England) or value on 1 April 2003 (Wales)
The Council Tax rates payable are based on the band. Local authorities set these rates and collect Council Tax.
Find out the Council Tax rates set by your local authority.
Published: 22 January 2016
From: Valuation Office Agency