Council Tax Demand Notice Explanatory Notes
“How the tax is arrived at for band…” shown on your bill, 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 2024, for a Band D property (a Parish Precept may also be relevant along with the precepts for the Police & Crime Commission and Fire & Rescue Authority). 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. | ||
Can I appeal against my property’s valuation band?
The Valuation Office Agency (VOA) values domestic properties for council tax. This valuation is used to set your council tax band. You might need to contact the VOA if you think your council tax band is wrong.
You can find out more about when you can challenge your band and what you need to do at www.gov.uk/challenge-council-tax-band. If you challenge your band, you must continue to pay council tax at your current band until your appeal is decided.
You can contact the VOA at www.gov.uk/contact-voa. If you are unable to use the online service, you can also contact the VOA on 03000 501 501.
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.