Council tax is a local property-based tax, set by the Council, and charged against Derby’s domestic dwellings. We use the money raised from Council Tax to help pay for services such as education, adult and children’s services, highways and refuse collection.
Houses, flats, bungalows and maisonettes are all domestic dwellings provided they can at least partly be used for domestic purposes. Separate and self-contained annexes also count as a separate dwelling for Council Tax purposes.
Mobile homes also count as a dwelling if they are a main home. Certain other properties, such as houses, bedsits or some hostels that are occupied by more than one household, who share cooking and washing facilities, are generally only treated as a single dwelling.
All domestic dwellings are banded in one of eight valuation bands. These range from band A to band H based on the value of the property and determine the amount of Council Tax you will be asked to pay.
Property bandings are set by the HM Revenue and Customs' Valuation Office Agency (VOA), and not the Council, and valuations are based on the capital value of the properties on 1st April 1991. New properties built since 1st April 1991 are valued as if they also existed in 1991.
As a billing authority we are required to set a Council Tax charge based on band D dwellings each year. Dwellings in other bands are charged at a rate proportionate to the band D charge.
|Valuation Band||Range of Prices||Proportion to Band D|
|Band A||Up to and including £40,000||6/9|
|Band B||£40,000 to £52,000||7/9|
|Band C||£52,001 to £68,000||8/9|
|Band D||£68,001 to £88,000||1|
|Band E||£88,001 to £120,000||11/9|
|Band F||£120,001 to £160,000||13/9|
|Band G||£160,001 to £320,000||15/9|
|Band H||More than £320,000||2|
Full details of property bandings in England and Wales are available on the Valuation Office Agency website.
Council Tax is payable on most dwellings and a single bill is issued for each one. Regulations specify the person who is responsible for the payment of Council Tax and this will normally be the person occupying a property as their main home. More than one person can be liable for payment and, in such circumstances, each person is jointly responsible for paying the Council Tax and so bills are issued in joint names.