Council Tax - valuation and banding

Your property has been placed in one of eight valuation bands ranging from 'A' to 'H'. Please see below for details of the different bands and how the band given to your property will affect the amount of Council Tax payable.

The responsibility for compiling the banding list lies with the Valuation Officer (an Inland Revenue Agency).

Council staff are not aware of the valuation of your property, only the band it has been placed in. You must contact the Valuation Officer for further information regarding this.

The basis of the valuation is the estimated capital value of your dwelling as at 1 April 1991. You cannot appeal just because your house has lost value since then. However, if your property has undergone works that have resulted in a material change either increasing or decreasing the value you may appeal. Where there has been a material change that increases the value, ie. an extension, this will not be effected until the property is sold.

Your banding also assumes that your dwelling is in a reasonable state of repair.

Every chargepayer is given the Right to Appeal. Anyone who has resided in the property since at least 1 April 1993 needed to appeal before 30 November 1993. However, all new occupiers have the Right to Appeal up to six months from the date of occupation.

Council Tax must be paid in full pending the outcome of any appeal.

The person who is responsible for compiling the Banding List for the Borough of Spelthorne is:
The Valuation Officer
57-65 Station Road
Redhill
Surrey RH1 1QB
Telephone: 01737 754000

What counts as a dwelling?

Houses, flats etc. will all count as dwellings, provided that they are at least partly used for domestic purposes. Mobile homes and houseboats generally count as dwellings. Certain properties, such as houses occupied by more than one household, where the residents share facilities such as kitchens or bathrooms, will generally count as one dwelling and the bill sent to the owner.

How are they valued?

In order to place all valuations on a common footing, a number of assumptions must be made and the legislation includes the following:

sale would be with vacant possession
house sold freehold
flats sold on a 99 year lease
the size, layout and character of the dwelling and the state of the locality were the same at 1 April 1991 as they were when the actual valuation took place. (If you have extended your property between the time it was valued and 31/3/93 the Valuation Officer may need to review your banding to reflect the increase in value).
the dwelling was in a reasonable state of repair

All valuations fixed as at 1 April 1991

What are the bands?
Banding Chart

For example

If the Band 'D' charge was set for this area at £500 (no decision will be made until February on this) those properties in Band 'A' would pay £500 x 66.6% = £333. Band 'G' would pay £500 x 166.6% = £833 and so on.

Remember that anyone living alone and applying for a discount will have their bill reduced by 25%. Anyone on a low income can apply for up to 100% Council Tax Benefit.

Can I appeal?

Yes
All appeals were to be submitted between 1 April 1993 and 30 November 1993, however, new occupiers have the right to appeal up to six months from the date of occupation.

but
Remember that Council Tax valuations will always be based on the price a property would have realised if it had been sold on 1 April 1991. Any decrease in value which has resulted from falling house prices will be ignored
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