These are the explanatory notes for 2005, or you may download them: Council tax demand notice - explanatory notes Opens in a new window
1. Council Tax Valuation Bands
Most domestic dwellings (including flats, and whether rented or owned and whether lived in or not) will be subject to the Council Tax.
Each dwelling is in one of eight bands according to their open market capital value at 1st April 1991 as stated on the Council Tax bill. These are:-
| Valuation Band | Ranges of Values |
|---|---|
| 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 - £160.000 |
| G | £160.001 - £320.000 |
| H | More than £320.000 |
2. Discounts
If only one person lives in a property they will be entitled to a 25% discount. For properties which are no-one's main home the liable person will receive a 10% discount. Discounts will also apply to certain groups of people, for example students, apprentices, student nurses and severely mentally impaired people. If you think you may be entitled to a discount you should contact your billing authority.
If your bill indicates that a discount has been allowed, you must tell your billing authority of any change of circumstances which affects your entitlement. If you fail to do so you may be required to pay a penalty.
3. People with Disabilities
If you, or someone who lives with you, need an extra room (which could include an extra bathroom or kitchen) or extra space in your property because of a disability you may be entitled to a reduced council tax bill. If your property is in bands B-H this reduction would take the form of calculating your bill as if the property has been placed in the band immediately below the one shown in the valuation list. Please contact your billing authority for details. For people living in properties in band A the amount due will be reduced to 5/9ths of the amount set by the authority for a band D property. If your property has already been placed in a lower band this is indicated on the bill.
If your home has any special internal features which have been added for a disabled resident which reduce the home's value and you do not think they have been taken into account in the valuation band to which your home has been assigned you should contact the Valuation Officer (see paragraph 6 below).
View all pages
Page: 1 View page 2 | View page 3 |
