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Thursday , December , 14 2017

How Council Tax is calculated

Each year in March, Council Tax is set by Carlisle City Council.

The starting point is the total expected expenditure plus the amount required to be paid to Cumbria County Council and the Police Authority.

Government Grants, other charges raised and the Authority's share of income from the National Business Rate Fund is then deducted from this figure.

The remaining balance is the amount to be collected through Council Tax, which is then divided by band D equivalents throughout the Council's area.

A band D property is treated as Standard and all other bands are then calculated as pro-rata proportions of the Standard.

Banding Proportions

Band Minimum Maximum Proportion
Band A  Up to  £40,000 6/9
Band B  £40,001 £52,000 7/9
Band C  £52,001  £68,000 8/9
Band D  £68,001  £88,000  
Band E  £88,001  £120,000 11/9
Band F  £120,001  £160,000 13/9
Band G  £160,001  £320,000 15/9
Band H  £320,001  and above 18/9

 

If you know what band your property is in, find out your charges below

Council Tax Charges

Band Cumbria County Council Cumbria Police Authority Carlisle City Council Total
A £854.01 £147.18 £134.80 £1135.99
B £996.35 £171.71 £157.27 £1,325.33
C £1138.68 £196.24 £179.73 £1514.65
D £1281.02 £220.77 £202.20 £1703.99
E £1,565.69 £269.83 £247.13 £2082.65
F £1850.36 £318.89 £292.07 £2461.32
G £2135.03 £367.95 £337.00 £2839.98
H £2,562.04 £441.54 £404.40 £3407.98

Some homes in rural areas will have to pay extra. The extra charge is set by your local Parish Council for the services they provide. See the You might also want section for full details.

What are these "Bands"?

Each home has been put into one of eight bands (A to H) according to its value in April 1991. Your Council Tax bill will tell you which band you are in. These values were assessed by the District Valuer and not Carlisle City Council.

The Valuation List can be viewed:

  • online at voa.gov.uk (Link on the right hand side)
  • at the Valuation Office, Rufus House, Castle Street, Carlisle
  • at the Civic Centre, Carlisle.

Council Tax appeals

 

If you think your home is in the wrong Council Tax band you can appeal against the District Valuer's decision.

You can only appeal against the Council Tax band allocated to your property if:

  • You believe that the band should be changed because there has been a material increase or material reduction in the value of the dwelling.
  • You start or stop using part of your home to carry out a business, or the balance between domestic and business use changes.
  • The Listing Officer has altered the entry for your property in the Council Tax Valuation List and you don't agree with the change. You have six months to appeal.
  • You become a new Council Taxpayer for a home, you have a six months to challenge the valuation band of your property. You may do this as long as the previous occupier has not appealed with the same reasons.

Appeals on any of the above grounds must be made to the Listing Officer you need to contact the Valuation Office or Telephone: 03000 501501

Making an appeal against liability for Council Tax

You can also appeal if you think you are not liable to pay Council Tax.

This may be because:

  • you are not the resident or owner
  • your property is exempt
  • you think the Council has made a mistake calculating your bill.

If you wish to appeal on these grounds you must first notify Carlisle City Council in writing, so that we can reconsider the case.

Making an appeal does not allow you to stop paying Council Tax that you owe in the meantime. If your appeal is successful we will refund you any overpaid Council Tax. If you make an appeal and you are still not satisfied that a proper decision has been reached (or you are not notified of a decision within 2 months of making your appeal) you can then appeal to a Valuation Tribunal

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