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Council tax bands and how they are calculated

Council tax bands

The amount of council tax you have to pay is determined by the band allocated to your property.

Tewkesbury Borough Council does not set the band on a property. The Valuation Office Agency (VOA) is responsible for setting the band.

Bands and values for England

  • H – Over £320,000
  • G – Between £160,001 and £320,000
  • F – Between £120,001 and £160,000
  • E – Between £88,001 and £120,000
  • D – Between £68,001 and £88,000
  • C – Between £52,001 and £68,000
  • B – Between £40,001 and £52,000
  • A – Not exceeding £40,000

Your council tax band is based on what the value of your property would have been on 1 April 1991.

For further information on valuation office.

Can I appeal against my property’s valuation?

The Valuation Office Agency (VOA) values domestic properties for council tax.  This valuation is used to set your council tax band. You might need to contact the VOA if you think your council tax band is wrong. You can contact the VOA using the details on their website.

You can find out more about when you can challenge your band and what you need to do on the government website. If you challenge your band, you must continue to pay council tax at your current band until your appeal is decided. Failure to make payment as billed will result in reminder notices being issued and may lead to a summoned and additional costs being incurred.

Council tax 2023-24 - billing information

Financial information for Tewkesbury Borough Council, Gloucestershire County Council and Gloucestershire’s Office of the Police and Crime Commissioner.

Council tax adult social care precept explained

The government has allowed councils which provide social care to adults to increase their share of council tax by up to an extra 2% in comparison to last year’s council tax. This additional council tax charge is called the adult social care precept.

This precept is shown as a separate charge on your council tax bill and is included in your monthly council tax payments.

The income generated from this charge is ring-fenced, meaning it can only be used for adult social care services.

Gloucestershire County Council is the authority which provides adult social care, and we collect this charge on their behalf.

Please note that if you have any questions regarding the council tax adult social care precept please contact Gloucestershire County Council.

Town and Parish Councils with precepts over £140,000

Town and Parish Councils with precepts over £140,000

When a town or parish council sets a precept greater than £140,000 we are required to let you know about their spending plans for the financial year.

For 2023-24 there are 6 parishes within the Borough which meet this requirement.

If you wish to find out more about the spending plans of these parishes, please contact the clerk directly using the details below:

Freeman on the Land and challenges to the legality of council tax

You do not have a choice as to whether you are liable for council tax and being a ‘freeman’ does not exempt anyone from paying council tax.

Liability to pay council tax

Liability to pay council tax does not rely on the existence of a contract between a customer and the council. Any claim made stating that a contract or consent is required for the council tax charge to be valid is incorrect and holds no legal basis.

We would strongly advise anyone who is concerned around the legality of council tax to seek proper, qualified, independent legal advice.

Freeman on the Land and similar groups or movements commonly quote that there is no legal basis for council tax or any legislation, and that only law they have consented to applies to them. Being a Freeman on the Land does not remove your liability or responsibility to pay council tax and non-payment will lead to recovery action being taken under the relevant, binding legislation.

Council tax legislation

Council tax in the UK is laid out in the Local Government Finance Act 1992 and its subsequent statutory regulations. This statute was created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown.

These statutes set out a local authority’s right to demand council tax, how to establish who is liable and take recovery action in order to fund services.

  • Local Government Finance Act 1992
  • The Council tax (Administration and Enforcement) Regulations 1992
  • The Council tax (Demand Notices) (England) Regulations 2011

Any queries you may have around the legality of legislation should be made with a qualified legal professional, not to the council.

On occasion the council receives correspondence advising of old, outdated laws which remove an individual’s liability or requirement to pay council tax. There are many forums and templates on the internet regarding the above issues and we would advise anyone to use caution if drawing on these for advice.

None of the above issues outlined provide a valid defence against council tax liability. Council tax is laid out in ratified legislation that has been tested in court and cannot be avoided by the quoting of common law, contract or lack of consent.

Enquiries

Any relevant and pertinent enquiries around individual council tax accounts will be answered however should repetitive, hypothetical queries be received with no basis in statute we reserve the right to note their receipt and refuse reply as vexatious.