How much is my Council Tax?
Council Tax is a property tax with a personal element - it takes into account the value of a property and the number of people aged 18 or over who live there. You have to pay Council Tax for most properties.
There is one bill for each dwelling whether it is a house, bungalow, flat, maisonette or mobile home or houseboat and whether it is owned or rented.
The amount payable for a dwelling is based on the band into which the dwelling has been placed by the Listing Officer at the Valuation Office.
The Valuation Office Agency (VOA) is responsible for maintaining the Council Tax valuation lists for England and Wales.
The results page will display the billing authority reference number, the full postal address and the band within which the property falls. This can then be checked against the table below.
If you have an enquiry regarding your Council Tax band you need to contact the Valuation Office Agency.
Each dwelling is allocated to a band for the purposes of Council Tax. The bands are based on the market value of the property as at 1st April 1991. The band determines the proportion of the band D Council Tax which you pay.
The table below shows the sum total of what you will need to pay this year, taking into account the amounts required by South Ribble Borough Council, Lancashire County Council, Lancashire's Police and Crime Commissioner, Lancashire Combined Fire Authority and your town or parish council if you have one.
The bill sent to you at the beginning of the financial year allows you to pay in either 10 or 12 monthly instalments and will provide you with a detailed breakdown of the amounts requested by each.
The normal Council Tax bill is based on a 50% property element and 25% each for 2 (or more) people in residence.
Below are the band D figures for all the preceptors for 2021/22 along with the percentage change when compared to 2020/21.
|South Ribble Borough Council||£223.34||£223.24||0.00%|
|Lancashire County Council||£1400.32||£1456.19||3.99%|
|Police and Crime Commissioner for Lancashire||£211.45||£226.45||7.10%|
|Lancashire Combined Fire and Rescue Authority||£70.86||£72.77||1.99%|
|Town and Parish Council average||£11.98||£13.19||10.1%|
Below is also a table detailing all the 2020/21 banding charges in various parishes.
|Parish or area||A||B||C||D||E||F||G||H|
|Range of values||Up to and including £40,000||£40,001 to £52,000||£52,001 to £68,000||£68,001 to £88,000||£88,001 to £120,000||£120,001 to £160,000||£160,001 to £320,000||More than £320,001|
|Proportion of Band D Council Tax||6/9||7/9||8/9||9/9||11/9||13/9||15/9||18/9|
|Samlesbury and Cuerdale||£1329.70||£1551.32||£1772.94||£1994.55||£2437.78||£2881.02||£3324.25||£3989.10|
|All other areas|
The general rule is that the occupier of an occupied property is liable for the council tax.
However, there are exceptions (e.g. houses in multiple occupation, occupied by several families or several individuals who are not joint tenants) where the owner is liable.
Couples, whether married or not, and joint tenants/owners are jointly and severally liable. Owners are liable for council tax on empty properties.
Appeals against valuation bands should be made to:
Council Tax North
Manchester Valuation Office
53 Portland Street
If you are considering a banding appeal, you may find it useful to know that property values used are those at 1st April 1991.
Recent purchase prices are not necessarily the best evidence. Council Tax was introduced on 1st April 1993 and everyone could challenge their banding until 30th November 1993.
Since 1st December 1993, there are only limited occasions when taxpayers can challenge their banding. They can do so after demolition, conversion of houses into flats or physical changes in the locality affecting the value.
You can also challenge within six months of a band change made to your property by the Listing Officer, a band change to a similar property to being made by a court, or when you become a new council taxpayer.
Banding appeals and queries should be made directly to the Listing Officer as described above.
You can appeal against liability; refusal of discounts; refusal of exemption and refusal of disabled persons' relief.
- Firstly, you should appeal in writing to the council giving your reasons. Your appeal should be addressed to the Revenues Manager at the Civic Centre.
- If you do not receive a decision on your appeal within 21 days of writing, or you do receive a decision but disagree with it, you can appeal to:
VT Office Doncaster; Hepworth House; 2 Trafford Court; Doncaster; Yorkshire; DN1 1PN. Tel: 0300 1232035. Email firstname.lastname@example.org