Council Tax

Council Tax was introduced on 1 April 1993. It places every “Dwelling” into one of eight valuation bands (A to H). Each Council Tax Band represents a range of capital values at 1 April 1991.

There are a number of statutory assumptions that the Assessor must also apply when determining the band.

The Assessor can also alter a band for a range of statutory reasons.

The Council Tax Valuation List can be viewed on this website by searching for a Council Tax Band.

In certain circumstances, you may be able to submit a Council Tax Proposal to the Assessor.

Further information on Banding and Proposals is available using the buttons below or the side menu.

Council Tax Billing and Collection

Local councils carry out the levying and collection of the Council Tax.

Queries relating to Council Tax charges, discounts, exemptions, benefits, change of address, billing and arrears should be addressed to the local council, not the Assessor.

What is a Dwelling?

In general terms any kind of house or flat, including caravans, occupied as a main residence, will count as a dwelling if it is used as such. The definition of “dwelling” also includes the residential part of part-residential subjects i.e. those that are used partly as the sole or main residence of any person such […]

Council Tax Bands

Range of Values Band Up to £27,000 A Over £27,000 and up to £35,000 B Over £35,000 and up to £45,000 C Over £45,000 and up to £58,000 D Over £58,000 and up to £80,000 E Over £80,000 and up to £106,000 F Over £106,000 and up to £212,000 G Over £212,000 H     […]

Valuation Basis and Statutory Requirements

Assessors are responsible for the maintenance and publication of the Council Tax Valuation List which requires that each property’s band reflects the Assessor’s opinion of its value at the statutory valuation date of 1 April 1991, but taking account of its physical state and its locality as at 1 April 1993, or for new properties, […]

Changes that may affect your Council Tax Band

Your property may be put in a different band in some circumstances, for example: you demolish part of your property and do not rebuild it you alter your property to create 2 or more self-contained units you split a single property into self-contained flats you convert flats into a single property alterations and/or extensions to […]

Making a Proposal to alter your band

If you are the owner of the property or the person liable to pay Council Tax for it, you may lodge a proposal to alter the Council Tax Valuation Band as follows: within six months of becoming the owner or the liable person within six months of the Assessor issuing a notice of banding within […]