The council receives lists from the Listing Officer at the Valuation Office telling us which band each property is in.
When the council becomes aware that a new property has been built it arranges for the Listing Officer to give it a Council Tax band. This is calculated according to the market price it would have had at 1 April 1991, so that it falls into line with the value of properties already built and banded when Council Tax started.
If existing buildings are significantly altered the council will report this fact to the Listing Officer at the Valuation Office and he will decide if an alteration should be made to the banding.
Council officers also regularly visit empty houses so that we know when people move in, though most people know they have to let us know about this.
This way we can keep our records accurate and up to date, and send bills for the correct amounts.



