Most dwellings are subject to Council Tax charges. There will be one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented.
Each dwelling has been placed in one of eight bands and the valuation band is decided by the Valuation Office Agency.
The property is banded based on the amount of money it would have been sold for on 1 April 1991.
The valuation bands are show in the table below.
| Valuation Band | Value as at 1 April 1991 | Ratio of Band D Charge |
| A | up to £40,000 | 6/9ths |
| B | £40,001 and up to £52,000 | 7/9ths |
| C | £52,001 and up to £68,000 | 8/9ths |
| D | £68,001 and up to £88,000 | 9/9ths |
| E | £88,001 and up to £120,000 | 11/9ths |
| F | £120,001 and up to £160,000 | 13/9ths |
| G | £160,001 and up to £320,000 | 15/9ths |
| H | £320,001 and over | 18/9ths |
If you think that the valuation band for your property is wrong, then you can appeal against the banding.
The grounds for appeal are restricted to the following;
If you would like to appeal against your Council Tax band you should contact the Valuation Office Agency.