Calculation of Council Tax
The money raised through Council Tax is just part of the overall amount of money spent in North East Lincolnshire to provide services for local people.
Other money comes from central government (Revenue Support Grant and Non-Domestic Rates). The amount of Council Tax payable is based upon the total value of taxable property (the tax base) and the amount required to fund the service requirements of North East Lincolnshire Council, Humberside Police, Humberside Fire Authority and in certain areas by the Town/Parish Council.
The tax base is calculated using a Band D equivalent and then charged in accordance with property bands that have been determined by the Valuation Office. So a property in Band A pays 6/9ths the amount for a Band D property and so forth, as shown by the multiplier in the table below. The Valuation Office is an Executive Agency of the Inland Revenue. It carries out valuations for non-domestic (business) rating purposes, and banding for Council Tax.
Most domestic buildings are subject to the Council Tax. There is one bill per dwelling, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented. Each dwelling has been allocated one of eight bands according to its open market value at 1st April 1991. Your Council Tax bill shows which band applies to your dwelling.
| Valuation Band |
Range of Values |
Multiplier |
Valuation Band |
Range of Values |
Multiplier |
| A |
Up to and including £40,000 |
6/9 |
E |
£88,001 - £120,000
|
11/9 |
| B |
£40,001 - £52,000
|
7/9 |
F |
£120,001 - £160,000
|
13/9 |
| C |
£52,001 - £68,000
|
8/9 |
G |
£160,001 - £320,000
|
15/9 |
| D |
£68,001 - £88,000
|
9/9 |
H |
More than £320,000
|
18/9 |
Further Information
Further information on Council Tax can be obtained from the information leaflets that accompany your bills. A copy of these leaflets can be downloaded from this website.
Liability - Married couples, persons living as man and wife, civil partnerships or joint owners/ tenants, etc. are jointly responsible for ensuring that the bill is paid.
Change in circumstances - the Council should be notified of any change which affects liability or occupation of the property within 21 days of the change. Failure to notify may result in a penalty of £50.