Council Tax Demand Notice Explanatory Notes
“How the tax is arrived at for band…” shown on your bill, now gives a percentage. The percentage (calculated to one decimal place) relates to the change in annual charge, for each element of the charge,compared to that of last year.
Council Tax Valuation Bands
Most dwellings are subject to Council Tax. There is one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented.
Each dwelling has been allocated to one of eight bands according to its open market capital value at 1st April 1991.
Under the legislation, the billing authority, Rotherham Metropolitan Borough Council, has to set a Council Tax for the financial year commencing 1st April 2019, for a Band D property (a Parish Precept may also be relevant). Each other band charge is calculated as a ratio of a Band D Charge, as shown in the table below.
|Valuation Band||Range of Values||Ratio of Payment to Band D Property|
|A||Up to and including £40,000||6:9|
|B||£40,001 to £52,000||7:9|
|C||£52,001 to £68,000||8:9|
|D||£68,001 to £88,000||9:9|
|E||£88,001 to £120,000||11:9|
|F||£120,001 to £160,000||13:9|
|G||£160,001 to £320,000||15:9|
|H||More than £320,000||18:9|
|Your Council Tax bill states which band applies to your dwelling.|
If you wish to enquire about the Council Tax Band given to your property, you need to contact the Valuation Office Agency.
The grounds for appeal about banding are restricted to the following cases:
- where you believe that the banding should be changed because there has been a material increase or material reduction (this is explained below) in the dwelling’s value
- where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes
- where the Valuation Office Agency has altered a list without a proposal having been made by a taxpayer
- where you become the taxpayer in respect of a dwelling for the first time. (Your appeal must be made within six months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again)
A material increase in value may result from building, engineering, or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale – so the person appealing would usually be the new owner or resident.
A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.
Exempt Dwellings – for which no Council Tax is payable for the period of exemption.
Dwellings owned by foreign diplomats and those working for certain international organisations.
Occupied dwellings which are occupied:
- by students
- owned by the Secretary of State for Defence
- by a member of a visiting force
- by a person or persons aged under 18
- by a person or persons who is or are severely mentally impaired
- by an elderly or disabled dependent relative in an annexe.
Vacant properties which:
- are left empty by someone who has moved in order to provide personalcare to another person
- are waiting for probate or letters of administration to be granted (and for up to six months after, unless there is a change of ownership)
- have been repossessed
- are the responsibility of a bankrupt's trustee
- are empty because their occupation is forbidden by law
- are waiting to be occupied by a minister of religion
- are left empty by a student
- are annexed within the curtilage of an occupied dwelling
- are left empty by someone who has gone into prison, or who has moved
- to receive personal care in a hospital or a home or elsewhere
- are owned by a charity and immediately prior to becoming unoccupied have been utilised for charitable purposes (exempt up to six months)
If a dwelling consists of a pitch or a mooring which is not occupied by a caravan or, as the case may be, a boat, an exemption will apply. If you think your property may be exempt, you should contact the Council Tax department on 01709 336007.
Section 13A - Local Government Finance Act 1992
In certain exceptional circumstances the Local Authority may reduce the amount payable.
You may appeal if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because your property is exempt; or that your billing authority has made a mistake in calculating your bill or your Council Tax Support. If you wish to appeal on these grounds you must do so in writing.
Making an appeal does not allow you to withhold payment of tax owing in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid tax.
Discounts are available to Council Tax payers if they meet certain criteria. A Council Tax reduction of 25 per cent is available for adults who live alone in a dwelling (as their main home). Certain people will not be counted as adults resident in a dwelling if they are:
- full-time students, student nurses, apprentices and Youth Training trainees
- a non British spouse, civil partner or dependant of a student
- patients resident in hospital
- people who are being looked after in care homes
- people who are severely mentally impaired
- people staying in certain hostels or night shelters
- 18 and 19 year olds who are at school / college
- 18 and 19 year olds for whom child benefit is in payment
- 18 and 19 year olds who leave school / college between
- 1st May and 31st October may be disregarded for this period
- care workers working for low pay, usually for charities
- people caring for someone with a disability who is not their spouse,
- partner or child under 18 years of age
- members of visiting forces and certain international institutions
- members of religious communities (monks and nuns)
- people in prison (except those in prison for non-payment of Council Tax or a fine)
- people who have immunity under either:
- The Diplomatic Privileges Act 1964 or
- International Organisations Act 1968 or
- Commonwealth Secretariat Act 1996.
If you are liable for an Annexe you may qualify for a 50 per cent discount if you are:
- using the annexe as part of the main residence
- aged under 65 and a relative of the person who pays the Council Tax in the main house.
If you think you may be entitled to a discount you should contact the Council Tax department on 01709 336007.
If your bill indicates that a discount has been allowed, you must tell us within 21 days of any change of circumstances which affects your entitlement. If you fail to do so you may be required to pay a penalty
People with disabilities
If you, or someone who lives with you, need a room, an extra bathroom or kitchen, or extra space in your property to meet special needs arising from a disability, you may be entitled to a reduced Council Tax bill. The bill may be reduced to that of a property in the band immediately below yours. From 1st April 2000, if your home is in Band A your bill will be reduced by 1/9 of the Band D liability. These reductions ensure that disabled people do not pay more tax on account of space needed because of a disability.
People on low incomes
You could be entitled to Council Tax Support if you are on a low income or in receipt of Income Support / Jobseekers Allowance / Pension Credit Guarantee Credit / Employment and Support Allowance / Universal Credit or other state benefits.
This Authority is under a duty to protect the public funds it administers, and to this end may use the information you provide for Council Tax purposes for the prevention and detection of fraud. It may also share this information with other bodies responsible for auditing or administering public funds for these purposes.