Council Tax - Valuation Band Information
Most dwellings are subject to Council Tax. There is one bill per
dwelling, whether it is a house, bungalow, flat, maisonette, mobile
home or houseboat, whether you own or rent it. Each dwelling has
been put into one of eight bands according to its market value on
the 1st April 1991.
Your property band was not calculated by Bath & North East
Somerset Council, but by an officer of the Inland Revenue known as
"The Listing Officer". Therefore all appeals about banding must be
made by using the telephone number below.
Bands and values
Valuation bands |
Range of capital values |
Multiplier to band D |
| A |
Up to and incl. £40,000 |
6/9th |
| B |
£40,001 to £52,000 |
7/9th |
| C |
£52,001 to £68,000 |
8/9th |
| D |
£68,001 to £88,000 |
1x |
| E |
£88,001 to £120,000 |
11/9th |
| F |
£120,001 to £160,000 |
13/9th |
| G |
£160,001 to £320,000 |
15/9th |
| H |
More than £320,000 |
2x |
You can only appeal against the band in which your property has
been put, in the following cases:
- Where there has been a material increase in the property's
value such as adding an extension or other building or engineering
work. In this case the property would only be re-valued if you sell
the property and then the new owners would be liable for any
increase in council tax.
- Where there has been a material decrease in the value of the
property such as demolishing part of the property, a change in the
physical state of the local area, or where you start or stop using
part of your dwelling for running a business or you change the
balance between business and domestic use.
- Where the listing officer has altered a list without a proposal
having been made by a taxpayer.
- If you become the taxpayer of a dwelling for the first time.
Your appeal must be made within six months of taking the property
over, but if the same appeal has already been considered and
determined by a valuation tribunal, it cannot be made again. You
can also appeal on the banding of a new property. The appeal must
be made within six months of taking ownership.
If you make an appeal against your band, you must still pay your
Council Tax at the current rate. If your appeal is successful we
will refund any Council Tax that you have overpaid. For further
information on making an appeal against your banding, please
telephone the listing officer on 0117 930
2200.
You can also find more information on the Valuation Office web
site at http://www.voa.gov.uk/ under the heading council
tax.
