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The VOA is responsible for ensuring that all properties in England and Wales are placed in the correct council tax band.
The VOA issues council tax lists to local authorities, which use them as the basis for collecting council tax.
Rights of appeal against council tax bands are limited primarily to the six months after a change of occupation. However, the VOA will normally review a band if requested to do so because it has a legal obligation to ensure that the lists are accurate.
In Wales new council tax bands, announced in a news release issued on 24 September 2003, came into effect from 1 April 2005 and are based on values as at 1 April 2003. This revaluation process will be repeated every eight years. Any policy related press enquiries should be directed to the Welsh Assembly Government Press Office; telephone 029 2089 8420/8554/8669.
In England, the council tax are based on property values as at 1 April 1991.
The bands in England came into effect on 1 April 1993.
Information about the postponement of council tax revaluation in England.
The current council tax bands are:
England
|
Band |
Range of values (at 1 April 1991) |
|
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 |
|
H |
£320,001 and above |
Wales:
|
Band |
Range of values (at 1 April 2005) |
|
A |
Up to £44, 000 |
|
B |
£44, 001 to £65, 000 |
|
C |
£65, 001 to £91, 000 |
|
D |
£91, 001 to £123, 000 |
|
E |
£123, 001 to £162, 000 |
|
F |
£162, 001 to £223, 000 |
|
G |
£223, 001 to £324, 000 |
|
H |
£324, 001 to £424, 000 |
|
I |
£424, 001 and over | |