Most domestic properties that people live in are subject to Council Tax.
These include: houses, flats, maisonettes, bungalows, mobile homes and houseboats. There is usually one yearly bill for each property and this is usually payable by the occupier. The banding of the property is shown on each Council Tax bill.
Every domestic property is allocated to a band based upon its open market capital value at 1st April 1991. These bands are:
|Band||Range of Value|
|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|
The Government has stated that it will revalue and reband all properties from 1st April 2007.
If you want to know the band of any property go to www.voa.gov.uk.
We do not band properties. The Valuation Office Agency (V.O.A.), which is a division of the Inland Revenue, is responsible for banding and any appeal or query about the banding of a property in the Thurrock area must be made to:
Telephone: 03000 501501
If you want to appeal you must first complete and send a 'Proposal to Alter the Valuation List' to the Listing Officer. These forms are available from the Valuation Office Agency or the Council.
There are very limited grounds for appeal against banding. They are:
where there has been a 'material' change in the value of the property (see the notes below).
when you start using part of a domestic property to carry out a business. When you are already using part of a property for business and stop or where the balance between the domestic and business use changes.
where the Listing Officer has altered the banding but you did not make a proposal that this should be done.
within six months of your becoming the Council Tax payer in respect of the property for the first time. If, however, the same appeal has already been made by a different Council Tax payer and it has already been considered and decided by a Valuation Tribunal you cannot make a further appeal on the same grounds.
Please also note the following:
The general change in property values since 1991 is not grounds for an appeal.
Temporary nuisances such as road works or minor changes in the local area are unlikely to be grounds for an appeal.