Council tax

Council Tax

Council Tax Rates vary dependent on which area you live, and is set by the valuation of your property. There are certain exceptions which may apply to council tax costs but to confirm if you may be eligible for a Discount or Exception you must check with your local council.

Generally in England and Wales, Council Tax is applied as follows and is based on house prices as at April 1991:-

Council Tax Band Property Value
Band Aup to 40,000
Band B40,001 to 52,000
Band C52,001 to 68,000
Band D68,001 to 88,000
Band E88,001 to 120,000
Band F120,001 to 160,000
Band G160,001 to 320,000
Band H320,001 +

In Scotland:-

Council Tax Band Property Value
Band Aup to 27,000
Band B27,001 to 35,000
Band C35,001 to 45,000
Band D45,001 to 58,000
Band E58,001 to 80,000
Band F80,001 to 106,000
Band G106,001 - 212,000
Band H 212,001 +

Council Tax Exemptions

Class A
Where a house is vacant due to major repairs or alterations and this exemption is valid for 12 months.

Class B
Unoccupied, but furnished dwelling which is owned by a charity, valid for 6 months.

Class C
Unoccupied and mainly unfurnished - valid for 6 months, this could apply to a property which you have purchased but not yet moved into due to refurbishment.

Class D
An property which is unoccupied due to the people being in prison.

Class E
A property which is unoccupied due to the resident being in hospital or a care home.

Class F
A property which is unoccupied due to the resident passing away.

Class G
A property which has been made unoccupied by law. This may be due to structural issues, however if squatters take up residence and this is proved, then they may be charged Council Tax.

Class H
Unoccupied clergy properties.

Class I
A property which has become unoccupied due to the resident moved out to receive personal care.

Class J
A property which is unoccupied due to the resident moving to care for another person.

Class K
Where the main resident is a Student.

Class L
A vacant property which has been taken possession of by a Mortgage Lender.

Class M
A hall of residence with the main occupants being students.

Class N
A residence which is occupied by only students, the foreign spouses of students, school or college leavers.

Class O
A residence which is occupied by members of the Armed Forces.

Class P
A residence where a person who would normally be liable has relevant association with a visiting force.

Class Q
A residence where a person who would normally be liable is a trustee in bankruptcy.

Class R
Boat moorings which are not being used or vacant caravans.

Class S
A residence occupied with one person or persons who are under the age of 18.

Class T
A residence which is part of one property but which may include another dwelling which is not let separately and which has not breached planning control.

Class U
A residence which is occupied by a person or person who are severely mentally impaired and who would normally be liable.

Class V
A residence where someone is a diplomat but otherwise would be liable.

Class W
A residence which is a single dwelling but which includes another dwelling, which is the main dwelling of a dependant relative.

You should approach your local council in order to make a claim for a council tax reduction or rebate. If you think you are in the wrong tax band, then read our handy guide on making a claim, by clicking here

How is Council Tax Spent

Our Council Tax payments actually provide around 25%, the rest comes from Business Rates and Central Government Grants. Our local councils are responsible and are obliged by law to provide us with these services. They include refuse collection, police, fire brigades, removals, schools, leisure centres, parks, open spaces, street cleaning, subsiding public transport, ride schemes, environmental health and food safety in pubs, restaurants and shops, meals on wheels, issuing taxi licenses, CCTV installation, flood defences as well as many other responsibilities.

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Updated on 24th March, 2009

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