Most dwellings are subject to the Council Tax. There is one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat and whether it is owned or rented.
Each dwelling has been allocated to one of eight bands according to its open market capital value at 1st April 1991. This is assessed by the Inland Revenue Valuation Office Agency, a division of the Civil Service and based in Plymouth. It is not therefore an issue that the Council has responsibility for and any enquiries regarding Banding should be referred direct to the Valuation Office.
A |
Up to and including £40,000 |
E |
£88,001 to £120,000 |
B |
£40,001 to £52,000 |
F |
£120,001 to £160,000 |
C |
£52,001 to £68,000 |
G |
£160,001 to £320,000 |
D |
£68,001 to £88,000 |
H |
More than £320,000 |
The Council Tax bill will state which band applies to your dwelling.
