Council Tax Banding and Appeals

Council Tax Banding
The amount of Council Tax that you have to pay is determined by the 'valuation banding' that is allocated to your property. The banding is assessed by the Valuation Office Agency, which is part of Her Majesty's Revenues & Customs. The banding is not set by the Council.

Each property falls within one of the eight bands as follows:
The bands are based on 01/04/1991 values
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

Appeals against your Banding
If you disagree with the band that has been applied to your property, you may make an appeal to the Valuation Office Agency (VOA).

The circumstances in which an appeal can be made to the VOA against the banding is if any of the following apply:

  • Part of your property has been demolished
  • Your property has been adapted to accommodate a disabled person
  • There have been any material changes to the area in which you live that could affect the value of your property
  • The property has been converted into flats
  • You become the new Council Taxpayer on the property, you disagree with the banding and appeal within the first six months of becoming the owner
  • You feel that a property should not be banded as it is not, in itself, a separate or self-contained dwelling

You may also make a proposal to the VOA to have a new property entered into the Valuation List.

In order to appeal against your banding you will need to contact:-
The Listing Officer
Council Tax West
Valuation Office Agency
Overline House, Central Station
Blechynden Terrace
SO15 1GW
Tel: 03000 501501

Or visit their website using the link below.

Council Tax charges will remain due and payable at the existing band whilst your appeal is being processed and recovery action will continue if payments are not made.