Property Valuation Bands
The responsibility for placing all domestic properties into one of the eight valuation bands belongs to the Valuation Officer at the Valuation Office Agency, whose address appears below. The Borough Council is not involved in the valuation process at all.
Each unit of domestic property, whether house, bungalow, flat etc. has been placed in a band, lettered between A and H. Each band relates to a range of property sale values. The bands and the values are the same for the whole of England.
It is important to understand that the bands do not relate to the present sale value. All properties are banded according to their value on 1 April 1991.
The following table shows the different valuation bands:
| Valuation band | Range of values (on 1 April 1991) | Proportion of Band ‘D’ payable |
| A | Up to £40,000 | 6/9ths |
| B | Over £40,000 to £52,000 | 7/9ths |
| C | Over £52,000 to £68,000 | 8/9ths |
| D | Over £68,000 to £88,000 | 9/9ths |
| E | Over £88,000 to £120,000 | 11/9ths |
| F | Over £120,000 to £160,000 | 13/9ths |
| G | Over £160,000 to £320,000 | 15/9ths |
| H | Over £320,000 | 18/9ths |
The amount of Council Tax to be paid will largely depend upon the property’s valuation band. The amount payable varies between the bands. Residents of properties in Band ‘H’ will pay double the amount of those in Band ‘D’, and three times those in Band ‘A’.
When deciding the band into which a property should be placed, the Valuation Officer must assess the amount for which the property would have been sold in the open market by a willing seller on 1 April 1991.
Changes in value since 1 April 1991 are not taken into account.
To assess the sale value, the Valuation Officer must make the following assumptions:
- That the property would have been empty at the time of the sale
- That the freehold interest or a 99-year lease was sold
- That the size, character and layout of the property and the physical state of its locality were the same as at the time of the valuation
- That the property was in reasonable repair
The Valuation Officer has compiled the Valuation List, which shows all the domestic properties in the Borough, together with their band. The list may be inspected at the Council’s offices at Easthampstead House in Bracknell during normal office hours.
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