Council Tax is a daily charge for each day or part of day and is charged annually in advance. 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 1 April 1991:
|A||Up to and including £40,000||1,198.36|
|B||£40,001 - £52,000||1,398.09|
|C||£52,001 - £68,000||1,597.82|
|D||£68,001 - £88,000||1,797.55|
|E||£88,001 - £120,000||2,197.01|
|F||£120,001 - £160,000||2,596.46|
|G||£160,001 - £320,000||2.995.91|
|H||More than £320,000||3,595.10|
Your Council Tax bill states which band applies to your dwelling.
The Valuation Office Agency (VOA) have an online facility to find out which Council Tax Band your property is in.