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Explanatory Note
The council tax system of local government finance was introduced on 1 April 1993 and replaced the community charge (poll tax) system which began on 1 April 1990. Unlike the community charge system, which operated on a per head basis, the amount of council tax payable depends in part upon the valuation band into which properties are placed. Based on property values at 1 April 1991, homes are allocated to one of eight bands in England: the lowest - band A - is for homes worth less than £40,000, and the highest - band H - is for those worth more than £320,000.
The number of dwellings in each band as at 15 September 2008 for the billing authorities of England is given in an MS Excel spreadsheet (80kb), and as an Adobe Acrobat file (80kb) for downloading. Within an authority, the council tax for each band is a fixed ratio to that for band D; the ratios are also shown in the header of the table. The data is provided by the Valuation Office Agency of Her Majesty's Revenue & Customs.
LGF Statistics Division
Email : lgfstats@communities.gov.uk
Last updated on 30 September 2008
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