Council Tax Bandings

• What are the Council Tax Bands?
• Who determines which Band my property should be in?
• What do I do if I think the band my property has been given is wrong?
• I have appealed against the Band of my property, do I still have to pay?
• Why is my next-door neighbours band different to mine?
• I am building an extension to my property, will my charge increase?
• How do I tell you of a change of address?
• I live and work abroad or live somewhere else and live in Chester for work purposes. Why do I have to pay Council Tax for my property in Chester?

 

What Are The Council Tax Bands?

Band	Minimum Value	Maximum Value
A		Up to £40,000
B	£40,001	£52,000
C	£52,001	£68,000
D	£68,001	£88,000
E	£88,001	£120,000
F	£120,001	£160,000
G	£160,001	£320,000
H	Above £320,001

 

Can I See The Council Tax Band List?

The Council Tax Band (Valuation) list is a public document which can be viewed:

• Online at The Valuation Office (external link)
• A hard copy is held in the Revenues Section at the Forum offices.

 

Who Determines What The Band Of My Property Should Be?

The Valuation Office is part of the Inland Revenue and the Listing Officer decides what the value of a property is.

The Valuation Office (external link) is completely independent from us. It is their responsiblity to ensure that the Council Tax Valuation List (external) is kept accurate and up to date. They also decide whether a dwelling should be on the Council tax list or Non Domestic Rates list.

Further information can be obtained from the Chester Local Valuation Office (external).

What Do I Do If I think The Band My Property Has Been Given Is Wrong?

Any person who does not agree with the band their property has been placed in may appeal against it to the Listing Officer at the Chester Local Valuation Office (external).

Information on making an appeal can be found on the Valuation Office Agency website (external).

 

I Have Appealed Against The Band Of My Property, Do I Still Have To Pay?

Yes. Council Tax is payable on the basis that the property currently appears on the Council Tax Valuation List (External Link) and you remain liable to pay the amount you have been billed until the property's band value is altered or removed.

If the value is reduced, any overpayment will be refunded or credited against a future bill.

Please note that if you don't pay, your account may be subject to recovery action.

 

Why Is My Next Door Neighbours Band Different To Mine?

If the properties are identical, they should be in the same band, but if there are differences, for example one of them has an extension this could account for the difference. The ranges of values in the bands are quite wide.

If you believe the Band of your property is wrong you may appeal against it to the Listing Officer at the Chester Local Valuation Office (external link)

Information on making an appeal can be found on the Valuation Office Agency website (external).

I Am Building An Extension To My Property. Will My Charge Increase?

Currently, if you build an extension, your charge will not increase. The higher band (if applicable) will come into effect on a change of ownership of the property, or when the Valuation Office reassess the bandings of all properties on the Council Tax Valuation List (external link).

If there is a change of ownership. the new owners will be responsible for the higher charge.

 

I Live In Chester And Work Abroad Or I Live Somewhere Else And Live In Chester For Work Purposes. Why Do I Have To Pay Council Tax For My Property in Chester?

We have to look at whether the property is your sole or main residence:

• Sole -  'one and only, exclusive'
• Main - 'principal, major, supreme'
• Residence - 'to dwell permanently or for a considerable time, to live at a particular place, to have one's home'

You cannot opt for a particular property to be treated as your sole or main residence; that is our decision. In order to consider someone's sole or main residence it is necessary to consider all relevant factors. We look at previous decisions made in court for guidance.

The main factors are:

• What the legal interest is in each property eg owner, tenant
• Where any children go to school
• Where each member of the household works
• Where each person keeps the majority of their possessions
• Where each person receives medical treatment
• Intention to return to the dwelling

The main principles that have been accepted by the courts are that:

• Residence implies a degree of permanence
• Temporary presence at an address does not make a person resident there
• Temporary absence does not deprive a person of residence.

If we decide that the property in Chester is your sole or main residence, then there is no reduction available if you are not living in the property for part of the year

If we decide that the property in Chester is not your sole or main residence, then you will pay the property element of the charge, ie 50% of the total bill.

Once our decision has been made, you can appeal if you still disagree, however please note that you must still pay your bill, until such time as the Valuation Tribunal decides to change our decision.

If you have paid too much on your account, you will receive an immediate refund.

If you do not pay, your account will be subject to recovery action.

You may be asked to provide documents to help us assess your account.

Council tax is collected to pay for many services, including the Fire service and the Police which will still be provided even though you do not live in the property permanently.

Should you need further information about anything on this page please contact us at:

Council Tax Section
Chester City Council
The Forum
Chester
CH1 2HS
Telephone  01244 402471
email: counciltax@chester.gov.uk.