Council tax - bands and band reductions
Finding out the Band of a Property
The Valuation Office Agency values properties for the purpose of council tax. The amount of council tax a person has to pay is dependant on the banding of their property.
The Valuation Office Agency, which is part of Her Majesty’s Revenues and Customs - not the Council - has put every home into one of eight valuation bands. The valuation is based on an estimate of what your home would have been worth on 1 April 1991.
Band A Up to and including £40,000
Band B £40,001 - £52,000
Band C £52,001 - £68,000
Band D £68,001 - £88,000
Band E £88,001 - £120,000
Band F £120,001 - £160,000
Band G £160,001 - £320,000
Band H More than £320,000
Find out council tax band charges for a property in Cornwall
If you wish to find out council tax bands and how much council tax charges are for a property in Cornwall, please view the council tax banding rates and charges 2014-15 for Cornish parishes.
You can also use the Valuation Office Website's Property Search to view the valuation band for a property.
Appeals against the Banding of your Property
The valuation band of a property is determined by the Valuation Office (an agency of the Inland Revenue). If you wish to appeal against the banding you should contact the local Valuation Office (see contact details at the bottom of this page).
The grounds for appeal regarding the banding of your property are restricted to the following cases:
- where you believe that the banding should be changed because there has been a material increase or decrease in the dwellings value.
- where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes.
- Where the Valuation Officer has altered a list without a proposal having been made by a taxpayer
Where you become the taxpayer in respect of a dwelling for the first time. (Your appeal must be made within six months of the date you occupy your new property but, if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again);
If you cannot agree with the Listing Officer on the proposed change to the Valuation List you have a further right of appeal to the Cornwall Valuation Tribunal. The Council or the Listing Officer of the Valuation Office Agency can supply further details concerning the tribunal.
Material Increase/Decrease in value
A material increase may result from building, engineering or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale – so the person appealing would usually be the new owner or resident.
A material reduction result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for the use by someone with a physical disability. In these cases revaluation should take place as soon as possible.
The Valuation Office
Council Tax West
Valuation Office Agency
Telephone: 03000 501501
Fax: 03000 502799
The Valuation Tribunal
2nd Floor Black Lion House
45 Whitechapel Road
Telephone: 0300 123 2035