COUNCIL TAX
WALES

 


 
 
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Council tax was introduced in Wales in 1993 and it was brought in to replace the Community Charge (generally known as the “poll tax"). It is a tax on domestic property and when it was first introduced there were eight valuation bands as in the rest of the UK. The limits of the council tax bands in Wales were set at lower levels than in England reflecting cheaper house prices at the time. For example, in Wales band A ranged from zero to £30,000 compared with zero to £40,000 in England. Band H covered properties £240,000 and over compared with £320,000 and over    in England. A revaluation of domestic properties in Wales was conducted in 2003 and a valuation list was brought out in 2005 based on the 2003 values. In the 2005 valuation list, the council tax band limits were raised and the number of bands was increased with the creation of an additional band (I) at the top. There are around 1.3 million homes in wales and 40% of these were placed  into a different band. The revaluation led to far more properties moving to higher bands than to lower bands. This is to be expected in view of the increases in house prices between 1991 and 2003. About a third of homes went into higher bands and 8 percent went down. The percentage that went into a higher band was four times as high as those that went down. Some properties moved two or more bands higher. The number of dwellings in band A was reduced by 19% and the number in band B was reduced by 13%. Each of the other bands saw increases in the number of dwellings they contained with the largest increase occurring in band H where the rise was 274%. Table 1 below shows the council tax bands that applied in Wales from 1993 to 2005 and table 2 shows the bands from 2005 to the present. (See also Revaluation Wales).

Table 1 Council Tax Bands in Wales 1993 to 2005

   

Band         Valuation                 Fractions   (%)   of  Band D                                                                                   
                                                  
   A           £30,000 and Below              6/9    (67%)               

   B           £30,000 - £39,000               7/9    (78%)              

   C           £39,000 - £51,000               8/9    (89%)       

   D           £51,000 - £66,000               9/9    (100%)      

   E           £66,000 - £90,000             11/9   (122%)       

   F            £90,000 - £120,000          13/9   (144%)      

  G           £120,000 - £240,000            15/9   (167%)      

   H          £240,000 and Over              18/9   (200%)       

  

Table 1 Council Tax Bands in Wales since 2005

   

Band         Valuation                 Fractions   (%)   of  Band D                                                                                   
                                                  
   A           £44,000 and Below              6/9    (67%)               

   B           £44,000 - £65,000               7/9    (78%)              

   C           £65,000 - £91,000               8/9    (89%)       

   D           £91,000 - £123,000               9/9    (100%)      

   E           £123,000 - £162,000             11/9   (122%)       

   F            £162,000 - £223,000          13/9   (144%)      

  G           £223,000 - £324,000            15/9   (167%)      

   H          £324,000 - £424,000              18/9   (200%)       

  I          £424,000 and over          21/9   (233%)   

    

Council Tax Benefits Charges Rates Bands Exemptions

 

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