The council tax is set by your local council. The amount set depends on how much it, and certain other public bodies in your area, spend and how much money they get from elsewhere.
The amount you have to pay (before any reductions) also depends on which valuation band your home is in. The less expensive your home is the less you will pay.
The Valuation Officer is responsible for maintaining the Council Tax Valuation List which holds the bands of all the properties in England. Properties are banded based on their open market capital value as at 1st April 1991. A new dwelling will be placed into one of eight bands based on its value on 1st April 1991 if it had existed at that date.
The following chart shows Valuation Bands and the proportional charge which will be payable by households in each.
Range of values
Tax proportion payable relative to band D
up to £40,000
The Council Tax charge for the year is calculated based on a band D property. The other band charges are calculated proportionately as shown in the above table.