The amount you have to pay is based on the value of your home and, in some cases, the number of adults who live there.
The value of your home is decided by the Valuation Office Agency, a branch of Her Majesties Revenue and Customs (HMRC), and is based on its capital value in 1991. Even if it was built since then, it will still be valued using 1991 values. The government is currently deciding whether all domestic properties should be re-assessed to reflect more up to date values.
Each property is placed in one of eight valuation bands. They are:
Band A up to £40,000 |
Band E £88,001 - £120,000 |
Band B £40,001 - £52,000 |
Band F £120,001 - £160,000 |
Band C £52,001 - £68,000 |
Band G £160,001 - £320,000 |
Band D £68,001 - £88,000 |
Band H over £320,000 |
The band your property has been placed in will be shown on your bill. You can also check it on the HMRC website - this contains the bandings of every property in the country. You may want to do this to check the valuation of your property against similar properties. See How to appeal against your banding.
With 61 parishes, and 8 valuation bands, there are no fewer than 488 different charges which apply throughout different parts of the South Hams! See Property band charges for a full list of them.
If the property is, or has been, altered or extended since 1991, the banding may have been affected. If it has, the new banding will only come into force when the property is sold. The purchaser will then be liable for the new charge.
You may have to pay nothing at all, at least for a while, if your property is unfurnished. See No-one lives in my property.
Your bill is based on the assumption that at least 2 adults - people at or over the age of 18 - live in your home. If you are the only adult the bill should be reduced by 25%. Even if you don’t live alone your bill could still be reduced because we don’t count some residents for Council Tax purposes – we disregard them. See Can I pay less.
Council Tax is charged on a daily basis and an annual bill is sent covering each financial year starting on the 1st April. It will assume your circumstances as at 1st April will exist for the whole year. If you move during the year, the charge will be adjusted to the day you move.
