Council Tax Frequently Asked Questions
The following are the most frequently asked questions about the
council tax and you can 'click' on any of them to see the replies.
Between them the replies will deal with most if not all the points
you are likely to want to know. We have tried to present the
replies in layers with the initial information being of a high
level and giving you the choice as to how far 'down' you go in
obtaining greater detail by clicking on the various links.
What is council tax?
Who is liable
for the tax?
Are there any
exemptions from the tax?
Are there any
discounts in the amount due?
What does the
valuation of dwellings involve?
Are there special arrangements for people who
are disabled?
What arrangements are there for people with a
low income?
What
are the council's and taxpayer's rights and
responsibilities?
What are the
arrangements for billing and payment?
What will happen if I do not pay or become
insolvent?
What are my rights of
appeal?
How do I
notify the council if I move or of a change in
circumstances?
What is Council Tax ?
The Council Tax is charged on all
domestic property and is payable to the local council by the main
resident, or in certain circumstances by the owner, of every
dwelling in the council's area. The Valuation Officer places every
dwelling within a number of valuation bands and the council sets
the tax level each year for dwellings in Band D. The
tax for the other
bands is a fraction or multiple of that middle band.
In specified circumstances a
dwelling can be either exempted from the council tax or have the
amount due reduced by the award of a discount. There are schemes to
assist taxpayers on low incomes or where a disabled person is a
resident. All taxpayers are assumed to pay by 10 monthly
instalments and there are provisions for recovering unpaid amounts
through the Courts. The taxpayer has extensive rights of appeal
that are heard by the independent Valuation Tribunal.
The council tax is subject to a
large amount of legislation and regulation and you can view the
replies to some of the most frequently asked questions at the top
of this page.
Tax level for each band
(England)
| Band |
Property
Value Range
|
|
Proportion |
| |
From |
To |
|
| A |
£0 |
£40,000 |
6/9th of Band D |
| B |
£40,001 |
£52,000 |
7/9th of Band D |
| C |
£52,001 |
£68,000 |
8/9th of Band D |
| D |
£68,001 |
£88,000 |
|
| E |
£88,001 |
£120,000 |
11/9th of Band D |
| F |
£120,001 |
£160,000 |
13/9th of Band D |
| G |
£160,001 |
£320,000 |
15/9th of Band D |
| H |
£320,001 |
+ over |
18/9th of Band D |