How council tax bands and rateable values are calculated - fact sheet
The Valuation Office Agency (not the council) allocates a valuation band to every home or a rateable value to every business or non-domestic property. The council uses the banding or the rateable value to work our your bill. Your band or rateable value is shown on your bill.
Council tax
Every home is allocated one of eight bands, A to H. The banding is based on the value of your home at 1 April 1991. The range of values for each band is detailed below.
Council tax bands
|
Band |
Value (£) |
|
A |
Up to 40,000 |
|
B |
Over 40,000 and up to 52,000 |
|
C |
Over 52,000 and up to 68,000 |
|
D |
Over 68,000 and up to 88,000 |
|
E |
Over 88,000 and up to 120,000 |
|
F |
Over 120,000 and up to 160,000 |
|
G |
Over 160,000 and up to 320,000 |
|
H |
Over 320,000 |
Checking your band
The council tax valuation list contains the banding for all homes and can be viewed on the Valuation Office Agency's website www.voa.gov.uk . You may also contact the council localtaxation@lbhf.gov.uk
Business rates
The rateable value of a non-domestic property broadly represents its annual open market rental value at 1 April 2003 as per the revaluation, which came into effect on 1 April 2005.
All non-domestic property is revalued every five years. The next revaluation comes into effect on 1 April 2010, with a valuation date of 1 April 2008.
Checking your rateable value
You can check the rateable value of your property in the rating lists on the Valuation Office Agency website www.voa.gov.uk You may also contact the council businessrates@lbhf.gov.uk
Properties liable for both taxes
Properties in mixed use, known as composite properties, will have a rateable value to reflect their non-domestic part, and a band to reflect their domestic part. Composite properties are liable to pay both taxes, albeit on different parts, and so appear on both the valuation and rating lists for the borough.
Enquiring about your council tax band
Please contact: Valuation Office Agency, London Support Unit, Ramsden House, New Street, Huddersfield HD1 2UU tel 020 74450761 or 020 7445 0773, email londonwestminstergroup.vo@voa.gsi.gov.uk
Enquiring about your rateable value
Please contact: Valuation Office Agency, Wingate House, 93-107 Shaftesbury Avenue, W1V 8BU tel 020 7445 0500 email londonwestminstergroup.vo@voa.gsi.gov.uk
Want to know more?
Information on how to appeal:
For council tax see How to appeal against your council tax banding factsheet
For business rates see rateable values and appeals factsheet
More information on how properties are valued for council tax or business rates is available on the valuation office website www.voa.gov.uk including information on how to appeal.
A further source of information is the Department of Communities and Local Government PDF publication: council tax - a guide to valuation banding and appeals
