Council Tax Bands

• Council Tax bands
• Exempt property
• Council Tax Reduction Scheme
• Discounts and reductions
• Appeals

Council Tax bands

Most rented or owned property will have to pay Council Tax. This includes a:

• house
• bungalow
• flat
• maisonette
• mobile home
• houseboat

Each property has been given a band according to its open market capital value at 1 April 1991.

The Listing Officer of the Valuation Office Agency, decided the value.

Your Council Tax bill shows which band your property is in.

If you don't have a bill you can check your Council Tax band.

If you do not have internet access, you can get access to this list by visiting your nearest Ideas Store or the town hall:

Tower Hamlets Town Hall
160 Whitechapel Road
London
E1 1BJ

Any questions about the banding of your property should be go to the Valuation Office Agency

Exempt properties

Some homes are exempt, including properties occupied by:

• only students
• diplomats
• only by people under 18 years old
• only by severely mentally impaired people
• An annex or similar self-contained part of a property that is occupied by an elderly or disabled relative of the residents living in the main part might be treated as exempt from Council Tax.

Council Tax Reduction Scheme

If a person receives income support, they will normally pay no council tax. Other people on low incomes may have their bills reduced. See more information about the council tax reduction scheme

Discounts and reductions

The full council tax bill assumes that there are two or more adults living in a property. If only one adult lives in a property (as their main home), the council tax bill will be reduced by a quarter (25%). If a property is no one’s main home and is furnished, the full rate of Council Tax will apply. This full charge will also apply to second homes.

People in the following groups do not count towards the number of adults resident in a property:

• full time students, student nurses, apprentices and youth training trainees
• patients resident in hospital
• people who are being looked after in care homes
• people who are severely mentally impaired
• staying in certain hostels or night shelters
• 18 and 19 year olds who are at or have just left school
• care workers working for low pay, usually for charities
• people caring for someone with a disability who is not a spouse, partner or child under 18
• members of visiting forces and certain international institutions
• members of religious communities
• people in prison (except those in prison for non-payment of council tax or a fine)

Annexes

A discount of 50% is available for annexes that are occupied by a family member.

Disabled persons

If you, or someone who lives with you, need:

• a room or
• an extra bathroom or
• kitchen or
• extra space in your property to meet special needs arising from a disability you may be entitled to a reduced council tax bill.

The bill may be reduced to that of a property in the band immediately below the band shown on the evaluation list. Residents of homes in band A are also eligible for this reduction. These reductions ensure that disabled people do not pay more council tax on account of space needed because of a disability.

If your bill shows that a discount has been allowed, you must tell the Council Tax Office if you are not entitled to the discount or of any change in circumstances which may affect your entitlement. If you fail to do so you may be required to pay a penalty.

Discretionary Discounts

The council has the power to reduce the amount of Council Tax you need to pay.

Appeals

If you think the council tax banding of your property is incorrect you can make an appeal to the Valuation Office Agency.

You may also appeal if you think that you are not liable to pay Council Tax, for example:

• if you are not the resident or owner,
• your property is exempt,
• we have made a mistake calculating your bill.

If you want to appeal you need to notify the council.

Making an appeal does not allow you to withhold payment of tax owing in the meantime.

Successful appeals

If your appeal is successful you will be entitled to a refund of any overpaid tax. You can get further details of the appeal procedures (including the role of the Valuation tribunals) from the Council Tax Office.