How much is my Council Tax?

Council Tax is a property tax. The amount you pay is based on 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 Council Tax bill for each dwelling, and it must be paid whether the home is owned or rented. 

You must pay Council Tax, whether your dwelling is a:

• House
• Bungalow
• Flat
• Maisonette
• Mobile Home
• Houseboat

Checking your Council Tax band  

The amount you must pay for a dwelling is based on the band it is placed in 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. 

To check your Council Tax band visit GOV.UK - Check your Council Tax band.

The results page will display the billing authority reference number, the full postal address, and the band in which the property falls. This can then be checked against our table below.

If you have a question regarding your Council Tax band visit GOV.UK - Valuation Office Agency.

Council Tax Bands 2023-24

Each dwelling is given a band for the purposes of Council Tax. The bands are based on the market value of the property as of 1 April 1991. The band decides the proportion of the Band D Council Tax that you pay.

The normal Council Tax bill is based on a 50% property element and 25% each for two (or more) people in the dwelling.

The bill sent to you at the start of the financial year lets you pay in 10 or 12 monthly instalments. It shows you a detailed breakdown of the amounts requested by South Ribble Borough Council, Lancashire County Council, Lancashire's Police and Crime Commissioner, Lancashire Combined Fire Authority, and your town or parish council.

 Information on the current Council Tax bands and charges are available on your Council Tax bill explained

Liability

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 liable. Owners are liable for council tax on empty properties.

Appeals 

Valuation Office appeals

Appeals against valuation bands should be made to The Valuation Office Agency (VOA). The Valuation Office Agency 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 Council Tax band and what you need to do by visiting GOV.UK - Valuation Office Agency. If you challenge your band, you must continue to pay Council Tax at your current band until your appeal is decided. If you are unable to use the online service you can also contact the VOA on 03000 501 501.

If you are considering a banding appeal, you need to consider the following:

• Property values are those at 1 April 1991. Recent purchase prices are not necessarily the best evidence. Council Tax was introduced on 1 April 1993 and everyone could challenge their Council Tax banding until 30 November 1993.
• Since 1 December 1993 there are only limited occasions when taxpayers can challenge their banding. These include, after demolition, the conversion of houses into flats, or physical changes in the locality affecting property values.
• You may also challenge your banding within six months of becoming a new council taxpayer, a band change made to your property by the Listing Officer, or a band change to a similar property to yours made by the court.

Council appeals

If you wish to appeal against a Council Tax Support decision, liability, refusal of a discount, refusal of exemption, or refusal of disabled persons relief you must:

First, appeal in writing to the council. State your reasons for the appeal. This should then be sent to:

Revenues and Benefits Team
PO Box 405
Civic Centre
Leyland, PR25 9GD

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 The Valuation Tribunal Services.

Valuation Tribunal Services contact details:

• Address: Valuation Tribunal Services, 2nd Floor, 120 Leaman Street, London, E1 8EU
• Telephone: 0303 445 8100
• Email: appeals@valuationtribunal.gov.uk