Council Tax bands are used to determine how much Council Tax a property owner has to pay. The bands are based on the value of the property, and each property is assigned one of eight bands in England and Scotland (A to H), or nine bands in Wales (A to I), based on property value. The bands are determined by the Valuation Office Agency, part of HMRC, and are based on what a home might have sold for in April 1991. The bands are as follows:
Council Tax bands in England (based on 1 April 1991 values):
- A: up to £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
Council Tax bands in Wales (based on 1 April 2003 values):
- A: up to £44,000
- B: £44,001 to £65,000
- C: £65,001 to £91,000
- D: £91,001 to £123,000
- E: £123,001 to £162,000
- F: £162,001 to £223,000
- G: £223,001 to £324,000
- H: £324,001 to £424,000
- I: more than £424,000
The amount of Council Tax charged increases as the property value increases within each band. However, there is only one band for properties valued (in 1991) above £320,000, and so the tax stops increasing after this point. The exact amount of Council Tax charged for each band varies between different local authorities, and the rates can be found on the council tax bill or by checking the local councils website. If a property owner believes that their property is not in the correct band, they can appeal to the Valuation Office Agency.
