Valuation bands
The Valuation Office Agency, part of HM Revenue and Customs, places each property into one of eight bands (A to H) according to its capital value on the open market on 1 April 1991. An estimate of this is made for newer properties. Your Council Tax bill states which band applies to your property.
Exempt properties
Some dwellings are exempt from Council Tax, including properties occupied by only students, the severely mentally impaired, annexes occupied by elderly or disabled relatives and certain vacant dwellings.
Discounts
The full Council Tax bill assumes the property is the main home of two adults. If only one adult lives in the property as their main home, or if more than one adult lives in the property and all but one of them is ‘disregarded’ (ignored for the purposes of Council Tax), the council tax bill is reduced by 25%. If all adults who live in the property are disregarded, the Council Tax charge is reduced by 50%.
Disregarded people include:
- full time students
- people resident in hospitals or care homes
- the severely mentally impaired
- care workers and people providing care.
Reductions
People with disabilities
A reduction in Council Tax is available under certain circumstances for a property which is the home of a disabled person. If certain criteria are met, the Council Tax bill is recalculated as if the property were in a band lower.
Council Tax Support
If you’re on a low income or receive benefits you may be eligible for Council Tax Support.
Discretionary reduction
Under certain circumstances we can use our discretion to reduce your Council Tax payments. We consider each case individually.
Appeals
Appeals to the Valuation Office
Appeals concerning your Council Tax band should be made to the Listing Officer of the Valuation Office Agency. Appeals can be made online via the VOA website. Or, in writing to:
The Listing Officer
Valuation Office Agency
1 Ruskin Square
Dingwall Road
Croydon
CR0 2WF
Non Valuation Appeals
You may appeal if you consider that you’re not liable to pay Council Tax. For example, you are not the resident or owner, because your property is exempt, or you feel that we have made a mistake in calculating your bill.
In the first instance, you must appeal to us online or in writing.
Postal address:
Council Tax
Woking Borough Council
Civic Offices
Gloucester Square
Woking
GU21 6YL
If your appeal is unsuccessful, you may appeal to the Valuation Tribunal within two months of the date of our reply.
In certain circumstances, you may appeal direct to the Valuation Tribunal, including appeals concerning Completion Notices, Invalidity Notices and Penalties.
Gross expenditure
Council Tax helps pay for services provided by us (Woking Borough Council), Surrey County Council and Surrey Police and Crime Commissioner.
Read more about our budget and spending plan.
Adult social care
The Secretary of State for Communities and Local Government has made an offer to adult social care authorities. (‘Adult social care authorities’ are local authorities which have functions under Part 1 of the Care Act 2014, namely county councils in England, district councils for an area in England for which there is no county council, London borough councils, the Common Council of the City of London and the Council of the Isles of Scilly.)
The offer is the option of an adult social care authority being able to charge an additional ‘precept’ on its Council Tax for financial years from the financial year beginning in 2016 without holding a referendum, to assist the authority in meeting expenditure on adult social care. Subject to the annual approval of the House of Commons, the Secretary of State intends to offer the option of charging this ‘precept’ at an appropriate level in each financial year up to and including the financial year 2019 to 2020.
For adult social care authorities, Council Tax demand notices show two percentage changes. One for the part of the overall change attributable to the Adult Social Care Precept and one for the part attributable to general expenditure.
Surrey County Council is our 'adult social care authority'.
Find out more about Surrey County Council’s financial responsibility for adult social care