Council tax valuation bands

All properties are allocated one of eight valuation bands according to their open market capital value as at 1st April 1991:

  • A - up to and including £40,000
  • B - £40,001 - £52,000
  • C - £52,001 - £68,000
  • D - £68,001 - £88,000
  • E - £88,001 - £120,000
  • F - £120,001 - £160,00
  • G - £160,001 - £320,000
  • H - More than £320,000

Appeal your council tax banding

You can only appeal your banding if:

  • there has been a material increase or material reduction in the dwelling's value
  • you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes
  • the Listing Officer has altered a list without a proposal having been made by a taxpayer
  • 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

What is a material reduction?

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.

Council Tax