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|
Each valuation band reflects the Assessor’s opinion of the open market value of the property if sold at 1 April 1991 but subject to a number of important statutory assumptions.
Assessors apply the Comparative Principle of Valuation which relies on comparing the property to be valued with houses deemed similar, in respect of their physical characteristics and locality, and which actually sold on or around the valuation date of 1 April 1991.
Assessors are not required to place an actual value on each property but have to demonstrate that its likely sale price would have been within the range of values in the relevant band.
Due to the range of values within each band it is possible for two properties which appear to be similar in terms of size to be in different bands.