Valuation Banding
The City Assessor is responsible for the Valuation of all Domestic Dwellings within it’s boundary based on Market Conditions at 1 April 1991. Each dwelling is placed into one of eight Capital Value Bands and also recorded in the Valuation List. The Assessor is also responsible for additions to, (e.g. newly built property) or deletions from, (e.g. demolished property) the Valuation List.
Valuations are made on the property and are not an assessment of the occupier’s ability to pay the tax.
Band D Council Tax levels are set by Local Authorities prior to each Financial Year (1st April).
The relevance of the Proportions is that Taxpayers with properties in other Bands will pay a proportion of the Band D Charge
Below is the table of bandings for Glasgow City Council. I have laid them out in the following format;
Valuation Band = Range of Values = Proportion of Band D A = £27,000 or under = 6/9 B = £27,000 to £35,000 = 7/9 C = £35,000 to £45,000 = 8/9 D = £45,000 to £58,000 = 9/9 E = £58,000 to £80,000 = 11/9 F = £80,000 to £106,000 = 13/9 G = £106,000 to £212,000 = 15/9 H = Over £212,000 = 18/9 This information I have extracted from the GCC procedures manual and therefore I do not see a problem with vaulation if the property was worth for example £50,000 then they would place it in the Band D category.
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