What is Council Tax?
The Council Tax is a contribution that you must make to help pay for local services. There is one bill for each home, whether it is owned or rented.
The full amount of Council Tax that you have to pay is made up of a number of separate charges (called 'precepts') which are charged by separate authorities, although not all may apply to your area, as follows:
County Council, District Council, Office of the Police and Crime Commissioner for Leicestershire, Fire Authority, Special Expense Area , Parish or Town Council.
Council Tax is based upon the capital value of the property as determined on 1st April 1991 by the Valuations Office (part of the Inland Revenue).
The amount you have to pay is based upon this valuation and any reductions that you are entitled to. Each dwelling has been allocated to one of eight bands based on its estimated open market capital value at 1st April 1991. The band for your dwelling is shown on your bill. The eight bands are as follows:
|Valuation Band||Range of Values|
|A||Up to and including £40,000|
|B||£40,001 - £52,000|
|C||£52,001 - £68,000|
|D||£68,001 - £88,000|
|E||£88,001 - £120,000|
|F||£120.001 - £160,000|
|G||£160,001 - £320,000|
|H||More than £320,000|
You should bear in mind that all Council Tax valuations are based on the price a property would have fetched if it had been sold on 1st April 1991. Any increase or fall in a dwelling's value which results from general charges in the housing market since then will not affect its valuation. Such movements in general prices will not be a reason for changing your Council Tax band.
Contact the Council Tax team for further advice.
Pages in this section
- What is Council Tax?
- Council Tax-Enquiries
- The Council Tax Bill
- Who Pays the Bill?
- Paying your Council Tax
- Change of Details
- Discounts and Exemptions
- Banding Enquiry
- Carer's Council Tax Discount
- Disabled Relief Application
- Single Occupancy Discount Claim
- Council Tax Recovery & Enforcement
- How to contact the Council Tax Team
- Council Tax Financial Information
- Council Tax Support Scheme
- Council Tax Discretionary Discount - CTDD