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The Valuation Office Agency (VOA) is an executive agency of HM Revenues & Customs (HMRC). The Commissioner of Inland Revenue appoints a Listing Officer in respect of each billing authority. The listing officer will usually be the District Valuer and Valuation Officer for the area. Stockton’s Listing Officer is based in St Marks House Thornaby. The Listing Officer is responsible for compiling and maintaining the council tax valuation list of all domestic properties , placing them in one of eight council tax bands and then keeping the valuation lists up to date. The value of a dwelling for council tax purposes is the amount that the dwelling could reasonably be expected to sell for on the open market at the 1st April 1991 if the property was being was sold by a willing vendor. In other words, the estimated capital value of the dwelling where the sale price hasn't been artificially depressed by, say, a transfer between partner and spouse or civil partner at a nominal price. General changes in house prices do not mean that properties are re- banded. If the dwelling is part of a composite property then the value for council tax purposes will be the proportion of the total value of the property that could reasonably be applied to the domestic part. The non-domestic part of the property will continue to be valued on rental value for rating purposes. The valuation bands for dwellings in England are set out in the following table-
| Valuation band | Range of values |
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| 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 |
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