This replaced the Community Charge unpopularly known as the poll tax on April 1 1993.

One bill is sent to individual domestic properties each year - the amount payable depending on the valuation banding of the property how many people are resident and any benefits or reductions the payer or other residents may be entitled to.

All domestic or part domestic properties are valued in bands A to H. Band A is for prices up to £40000 band H for properties worth more than £320000. The bands are based on the market value of the property as at April 1 1991.

If youve just purchased a property and you believe its valuation banding to be wrong you have six months in which to appeal the existing banding.

Visit the Valuation Office Agency website and check your council tax band .

Buying a house See Moneyextra.coms Housebuying & Mortgages centre.

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