Welcome To Wirral

How are Council Tax Bands worked out?

Each home is placed on a Valuation List in one of eight Valuation Bands, ranging from A to H. The list shows only the band which your home is in, not its actual value. For Wirral, the Valuation Agency in Chester is responsible for compiling the list. The agency is part of the Inland Revenue. The list came into force on 1 April 1993.

The Bands for England are:

Valuation Band	Range of Values (at 1 April 1991)
A	Up to £40,001
B	Over £40,000 and up to £52,001
C	Over £52,000 and up to £68,001
D	Over £68,000 and up to £88,001
E	Over £88,000 and up to £120,001
F	Over £120,000 and up to £160,001
G	Over £160,000 and up to £320,001
H	Over £320,001

 

How the Band affects your bill

The amounts due for properties in each band are in a fixed proportion to each other. The proportions are set by law. The law says that a Band H property must pay three times a Band A property. This graph shows the proportions.

Example: If a Council sets its Band D tax at £300, then a Band A property would pay £200 and a Band H property would pay £600.

What counts as a home?

Houses, flats, bungalows and maisonettes (including Council housing) count as homes if they are at least partly used for domestic purposes. Caravans and houseboats count as homes if they are someone's main home. Certain properties - such as houses occupied by more than one household, where the residents share facilities such as kitchens or bathrooms (for example, a group of bedsits) - are generally counted as one home. In the law, the word 'dwelling' is used to mean 'home'. On this website, we have used 'home'.

How are homes valued?

Valuations are carried out by the Valuation Office Agency, although they appointed some private firms to help them to band properties before 1 April 1993. The basis of each valuation is the 'capital value' of each home. Capital values are based on the amount each home might have sold for on the open market on 1 April 1991, subject to certain valuation assumptions. Changes in value since then do not normally count. If your property has been built since 1 April 1991, it has been valued as though it existed on that date.

What is considered when valuing a property?

To place all valuations on a common footing, a number of assumptions must be made. The assumptions are set out by law. These include assumptions that:

• Sale would be with vacant possession (for example, without tenants).
• Houses would be sold freehold.
• Flats would be sold on 99-year leases.
• The size, layout and character of the home and the state of the locality had been the same on 1 April 1991 as they were when the valuation actually took place. If, between 1 April 1991 and 1 April 1993, the home had been extended, it may be placed in a higher band because of the extension.
• The home, and any common parts such as an entrance or hallway shared with another home, were in reasonable repair.

Most homes were valued between December 1991 and July 1992. As new homes are completed, they will be valued and placed in a Valuation Band according to what they could have been expected to sell for on 1 April 1991. If there was a change to your home between the time of valuation and 1 April 1993, such as the completion of an extension, the Listing Officer at the Valuation Office Agency would have reconsidered the valuation.

What happens if house prices have changed since 1 April 1991?

Because Council Tax valuations are always based on the price a home would have fetched if it had been sold on 1 April 1991, any rise or fall in its value which results from general changes in the housing market will not affect its valuation.

Can valuations change?

Individual homes may be put into different bands ('rebanded') after 1 April 1993, in the following circumstances.

• If your home increases in value because you have carried out improvements, for example, if you have added an extension since 1 April 1993, it does not immediately affect the Council Tax Valuation. But if your home is sold, the Listing Officer will consider whether it should be rebanded
• If your home loses value because part of it is demolished, because the state of the local area changes or because alterations are carried out to make it suitable for use by a person with a physical disability, it may be rebanded straight away.
• If you start or stop using part of your home to carry out a business, or the balance between business and domestic use change, a revaluation may be necessary.
• If there has been a successful appeal against a banding, the home will be rebanded.

If revaluation is necessary, your home will be assessed on the value it would have been expected to sell for on 1 April 1991. If the change is only slight, it may not be enough to move your home from one band to another.

The Listing Officer may allocate your home to a different valuation band if he or she believes that a mistake has been made in banding your home.

How can I find out about my valuation?

The Council has access to a complete electronic copy of the Valuation List which you can see.  Access to this list is available at the Conway Centre or at any other One Stop Shop - see Council Offices in the related links section.  You will also be told what your Band is when ever a bill is sent to you.

The Valuation List may also be viewed directly on the Valuation Office website:  www.voa.gov.uk  Access to the internet is available at any Wirral Library .

Special arrangements for people with disabilities

Any special fixtures designed to make your home suitable for a person with a physical disability, which adds to its value, were disregarded when the Listing Officer valued the property. This means that your home has been valued as if the special fixtures are not there. Your home has not been placed in a higher band because of them.

If your home has special fixtures which reduce its value, they were taken into account when deciding which Band your home is in. If the fixtures are internal, or if you do not think they have been taken into account, you should contact the Listing Officer.  See Council Tax Appeals in the related links section.

There are separate reductions for people with disabilities. See reductions for disabilities scheme. If you, or someone living with you, needs extra space to use a wheelchair or a room, an extra kitchen or bathroom, because of a disability, you may be eligible for a one-band reduction to your bill. However, if your property is already in Band A, such a reduction cannot apply for the financial years 1993/94 to 1999/2000 inclusive as Band A is the lowest Band. From 1 April 2000 the Council Tax regulations make provision for a reduction if your property is in Band A.

For more details, please contact Council Tax on telephone number on 0151 666 3293.

Can I appeal?

See Council Tax Appeals in the related links section.