Properties are valued for council tax by the listing officer. The listing officer is an officer of the VOA (Valuation Office Agency) who has valued every domestic property. The value is based on the open market value of the property at 1 April 1991.
Once the property has been valued, it is placed into one of eight valuation bands, A to H.
The table below shows the eight bands and the values which have been used since 1993.
|Valuation band||Open market value at 1 April 1991|
|A||Not more than £40,000|
|B||£40,001 to £52,000|
|C||£52,001 to £68,000|
|D||£68,001 to £88,000|
|E||£88,001 to £120,000|
|F||£120,001 to £160,000|
|G||£160,001 to £320,000|
|H||More than £320,000|
Appealing against your council tax band
If you think your council tax valuation band is incorrect, you should contact the VOA for further information on making an appeal.