Reduction for People with Disabilities
How to Pay your Council Tax bill
What will happen if you don't pay your Council Tax
Opening hours, contact numbers and addresses
Frequently asked Council Tax questions
Council Tax is payable on every
domestic property and pays part of the cost of services provided by the
Council. It raises over £60m of the money spent by Councils on local services.
The remaining cost is met from the rates paid by businesses, grants from
Government and charges for using services.
The amount you have to pay in
Council Tax varies according to the value of your home with people living in
more expensive houses paying more. This is achieved by placing every
residential property into one of eight bands (A to H) as shown in Council Tax Property Bands. The standard
amount for each band is calculated using a formula set by the Government. Many
households do not have to pay the standard amount as they qualify for one or
more reductions as described in Personal
Discounts, Reductions for People with
Disabilities and Exempt Properties.
Every dwelling has been
allocated one of 8 bands according to its estimated sale value on 1 April 1991.
New properties are valued as if they had existed in 1991. The table shows the
values used to allocate bands. Allocating bands is the responsibility of the
Listing Officer of the Valuation Office Agency and not the Council.
Details of property bands within
England and Wales are available on the Valuation
Office Agency's website. An indicator will also show against a property if
it is subject to a possible re-banding upon sale of the property.
|
VALUATION BAND |
VALUE |
|
A |
Up to £40,000 |
|
B |
£40,001 to £52,000 |
|
C |
£52,001 to £68,000 |
|
D |
£68,001 to £88,000 |
|
E |
£88,001 to £120,000 |
|
F |
£120,001 to £160,000 |
|
G |
£160,001 to £320,000 |
|
H |
Over £320,000 |
If you think your property is in
the wrong valuation band you can make an appeal
in certain circumstances.
Council
Tax Band Appeals
The value of every property is
estimated according to the price it would have realised if it had been sold on
1 April 1991. Each property is allocated one of eight
Council Tax property Bands according to its value at that time.
Changes in the housing market
mean house prices will vary over a period of time. If the value of your
property increases or decreases due to general changes in the housing market
this will not be a reason for changing your Council Tax band.
If you have just moved and you
want to appeal against the band of your new property you must do so within 6
months of becoming the Council Tax payer.
If you think that your property
is in the wrong band and you have lived in it for more than 6 months you can
only appeal if any of the following apply: -
You can appeal to the Valuation Office if the value of your
property decreases, because of one of the factors listed above. Revaluation
will take place as soon as possible and if the revised value of your property
falls within a different valuation band you will be charged in accordance with
the new band.
If you make improvements to your property, e.g. build an
extension, which increases its value, there will be no change to the band
unless you sell the property. Any change in banding will take effect from the
date of sale and the new owner will be liable for the increased charge.
All domestic property will be re-valued, in respect of its value
on the 1st April 2005, in the foreseeable future to reflect changes
in the housing market. This may affect the band your property falls into from
the 1st April 2007 when the change in banding will take effect. More
information regarding any proposed revaluation will be provided when further
details are known.
Who can
appeal?
You can appeal against the band your property has been allocated
if you are:-
How do I
appeal?
If you wish to make an appeal against the banding of your property
you should contact the Listing Officer at: -
The Valuation Office Agency: Valuation
Office Agency website
You should make your appeal in writing stating: -
N.B. The Council does not decide which
band your property is placed in.
If the Listing Officer agrees that the band of your property is
incorrect, it will be altered and you will be issued a new Council Tax bill to
reflect the change in band.
If the Listing Officer does not agree with your proposal, or if no
decision has been made within 6 months, the Listing Officer will refer the
matter to the Valuation Tribunal.
Do I have to
pay if I have an appeal outstanding?
You must
continue to pay your Council Tax whilst any appeal is pending. Failure to do so
will result in recovery action being taken and you may receive a summons. If
your appeal is successful all overpaid Council Tax will be refunded on request.
Completion Notices
Completion Notices are issued by the Council to identify the date
when work on a new building or conversion should be complete. If the Council
believes that work on a property can reasonably be completed within the next 3
months, a completion notice can be issued stating a date of completion. The
significance of a completion notice is that, for an empty property, it
determines the date from which the initial 6 months exemption will start, after
which time Council Tax will become payable at 50% of the normal rate, whilst the property remains empty.
If you are sent a completion notice, which you disagree with, you
can appeal direct to the Valuation Tribunal within 4 weeks of the notice being
sent.
Alternatively, you can contact the Council to discuss a revised
completion date.
Council Tax
Liability Appeals
You are entitled to appeal if you disagree with a decision made by
the Council as to whether you are liable and how much you are liable to pay.
You can appeal under the following circumstances: -
If you disagree with a decision made by the Council you must
submit your appeal in writing to the Council
Tax Section You
must state the grounds of your appeal and send in any supporting
evidence/documents.
If you are still not satisfied with the outcome, or you have not
received a reply to your appeal within 2 months, there is a further right of
appeal to the Valuation Tribunal:
You must
continue to pay your Council Tax whilst your appeal is pending, otherwise
recovery action will continue and you may receive a summons. If your appeal is
successful all overpaid Council Tax will be refunded on request.
What is a Valuation Tribunal?
The Listing Officer will notify you if your appeal is referred to
a Valuation Tribunal. Valuation Tribunals are wholly independent of the local
Council and the Listing Officer, however the members of the Tribunal are
experienced in hearing Council Tax appeals. The Tribunal will contact you in
order to arrange a date for the hearing. A Tribunal hearing will not cost you
anything unless you choose to employ someone to present your case.
The Tribunal will take into consideration the case put forward by
both parties before deciding the outcome of the appeal. If both parties agree,
your case can be dealt with by written representation, without you having to
attend a hearing.
If the Tribunal upholds your appeal, the Listing Officer will
alter his/her records to reflect the change in the band of your property. The
Council will issue you with a revised bill.
The Valuation Tribunal's decision is normally final, however an
appeal may be made to the High Court, but only on a point of law.
The full Council Tax Bill assumes that there are two adults living
in the dwelling. If only one person lives in a property they will be entitled
to a 25% personal discount.
From the 1st April 2004 the charge for an empty/unfurnished
property, which is not exempt from paying Council Tax and is no-one's main
home, will be charged at 100% by Forest Heath District Council However,
Breckland Council will continue to charge at 50%
From the 1st April 2004 if you have a furnished property that is
no ones main home then you will be entitled to 10% discount and not 50% as applied before the 1st
April
In deciding whether a discount applies certain people are
disregarded when counting the number of people in the property.
These are: -
If you want more information about discounts, contact the Council Tax Office.
Regular checking of all discounts will
be carried out. If your circumstances change you must contact the council tax
office immediately.
If you or any member of your household is disabled and your home
contains: -
you may qualify for a reduction in your Council Tax bill. If you
qualify for any reduction, the amount of Council Tax payable will be based on
the band below that in which your property has been placed.
From 1 April 2000 you can receive this
reduction even if your house is in Band A.
If you want more information about reductions for people with
disabilities, contact the Council Tax
Office.
Regular checking of all reductions will
be carried out. If your circumstances change you must contact the council tax
office immediately.
Certain types of property are exempt from Council Tax including
properties where all the residents are qualifying students, and empty
properties which: -
OR properties which:
If you want more information about exemptions, contact the Council Tax Office. Alternatively, you can
notify a change of circumstances via Email
Regular checking of all exemptions will
be carried out. If your circumstances change you must contact the council tax
office immediately.
Benefit can reduce your bill if you:
The amount of Benefit depends on:
It could cover all your Council Tax bill - ask for advice or an
application form at any Council Office.
NOTE: If you are already in receipt of rebate you do not have to
re-apply unless advised to do so by the Council's Revenues and Benefits
Department.
For more information about help you can get with the cost of
Council Tax and rent click here
If the Council considers two or more people to be liable for
paying Council Tax on a dwelling, each person will be named on a bill. However
only one amount is payable but the Council can require any of the persons who
have received a bill to make payment. Where payment is not made, reminders,
notices, etc. will be sent to each of the liable persons.
In the case of default, any of the persons receiving a bill can be
held liable to pay the whole debt.
For Forest
Heath Methods of payment click
here
What
will happen if you don't pay your Council Tax
If you fail to pay your instalments by the due date given on your
bill, recovery action will commence. All instalment payers will be subject to
the same recovery procedures in accordance with the Council Tax (Administration
and Enforcement) Regulations.
The following action is taken: -
For information concerning opening hours
for enquiries please click on the appropriate link
Independent
Advice
If you are having financial difficulties the Citizens Advice
Bureaux have Money Advisers who are available to discuss debt issues.
For more information click
here
We can arrange for an interpreter to help you out on the telephone
or at the Finance Enquiry Counter if your first language is not English.
Please contact the office
and ask for an Interpreter stating the language required. To take
advantage of this service, contact us
in the usual way, and we will connect you to Language Line who will translate
the conversation between us. We can
arrange a Sign Language Interpreter on an appointment basis. Please contact the office if you wish to make an
appointment. Minicom
enquiries (01842) 756523 We can
arrange for some leaflets and/or correspondence to be issued in large print.
Please contact the office and state the
information you require in large print. Every
household has a liability for Council Tax. Council
Tax provides about 12% of the money the Council spends on local services. The
remainder of the money comes from Business Rates, Government Grants and income
from charging for services. In
addition to helping pay for things like schools, emptying your dustbin and
social services, Council Tax money also pays for the police, fire service and
helps provide local buses. The
amount each household pays is calculated according to the value of the property
they live in, whether rented or because they own it. Houses,
bungalows, flats and caravans are placed in bands according to how much they
are worth. There are 8 bands from A to H. Most homes in Breckland and Forest
Heath are in Band A or B More
information on: The
band and the Annual amount due is shown on the Council Tax bill sent out to all
households in March each year. If you move the Council will send you a bill
within a few days of you telling us your new address. If
you want to know which band your home is in and how much your bill is you can
enquire online. For more information click on the link. The
Council keeps a record of each house built and every conversion or extension
carried out. When
the Council is aware that a new property has been built it arranges for it to
be given a Council Tax band. If an existing building is converted into flats or
there are changes to a property the Council will report the property to the
Valuation Officer who will decide if the band needs altering. This process
usually takes less than a month. More information about Council
Tax Property Bands The
Council regularly checks empty houses and most people tell us when they move in
or out. This information is used to update Council Tax records and for bills to
be sent for the correct amount. Many
people do not have to pay the full amount. If
you live alone, or qualify for a discount as you or someone else is in a
certain group of people, your bill may be reduced. More
information on: People
on a low income can get a rebate/benefit which may mean they have nothing to
pay at all. More
information on Council Tax Benefit (Rebate) Normally
everyone receives a bill in March for the next financial year which starts on 1
April. If
you move into or out of a property the Council will calculate your bill using
the date you move. Everyone
starts the financial year with the right to pay by 10 monthly instalments from
April. There are rules which have to be followed when we calculate your
payments. Other options are available but the amount you pay each week or month
is calculated by the Council. Please contact the Local Taxes Office for
details: Opening
hours, contact numbers and addresses. More information on how to
pay your Council Tax bill If
you don't pay your right to pay by instalments will be cancelled for the year.
If you lose the right to pay by instalments it will be reset automatically for
the next financial year. You do not need to reapply. More information on what will
happen if you don't pay your Council Tax There
is a choice of ways to pay your Council Tax bill: More information on how to
pay your Council Tax bill If you
don't pay enough or if you miss a payment completely the Council will send you
a reminder. The
wording on the reminder will depend on: If
you don't bring your payments up to date you will get a summons to go to the
Magistrates' Court. If
you still don't pay the Council can send a bailiff or have the money deducted
from your wages or Income Support. If
all this fails you could go to jail for not paying. Remember it is easier to make an arrangement to pay when you get the bill
than to wait until the Council has had to send reminders. We can only help if
you tell us about your problems. More information on what will
happen if you don't pay your Council Tax Information
about Council Tax is included on this website Council Tax Information Index. If
you wish to talk to a trained member of staff, please contact the office during
the opening hours - opening hours, contact numbers
and addresses. You
can visit the Council offices or your local
Citizens
Advice Bureau may be able to assist you if you want an independent view
The Minicom service is available for persons with impaired hearing.
The Council is also registered for Typetalk.
Frequently asked Council Tax questions
Anglia Revenues and Benefits Partnership
What happens if the bill is not paid?