Council Tax

Council Tax is a local tax set by local councils to help pay for local services. Each dwelling within the district is placed in one of eight valuation bands (from A to H) by the Valuation Office Agency (part of the Inland Revenue).

The valuation is based on the 'capital value' of the dwelling as at 1 April 1991. The banding of a dwelling establishes its value relative to other dwellings in a local area. Changes in the housing market mean that house prices vary over time. However as such changes will generally affect the value of all properties in the area they will not affect the relative values which the bandings represent.

The range of values, based on 1991 prices, which each band covers, for England, is as follows:

Band	Range of values (as at 1 April 1991)
A	Up to £40,000
B	Over £40,000 and up to £52,000
C	Over £52,000 and up to £68,000
D	Over £68,000 and up to £88,000
E	Over £88,000 and up to £120,000
F	Over £120,000 and up to £160,000
G	Over £160,000 and up to £320,000
H	Over £320,000

• You have either become the new owner or leaseholder of the property within the last six months
• Your home has undergone structural alterations
• There has been a change in the local environment, which has had a detrimental effect on the value of your property.
  

In each case, the amount includes an element for precepts issued to the Council by Buckinghamshire County Council, the Thames Valley Police Authority, Buckinghamshire and Milton Keynes combined five authority and the relevant Parish or Town Council.

More information on the services provided by the different bodies is contained within the council tax leaflet.