Section 5 | Different amounts for dwellings in different valuation bands. F1
From legislation.gov.uk
(1)The amounts of council tax payable in respect of dwellings situated in the same billing authority’s area (or the same part of such an area) and listed in different valuation bands shall be in the proportion—6: 7: 8: 9: 11: 13: 15: 18where 6 is for dwellings listed in valuation band A, 7 is for dwellings listed in valuation band B, and so on.
(1A)For the purposes of the application of subsection (1) to dwellings situated in Wales, for the purposes of financial years beginning on or after 1st April 2005, for the proportion specified in that subsection there is substituted the following proportion:F1
(2)The valuation bands for dwellings in England are set out in the following Table—
| Range of values | Valuation band |
|---|---|
| Values not exceeding £40,000 | A |
| Values exceeding £40,000 but not exceeding £52,000 | B |
| Values exceeding £52,000 but not exceeding £68,000 | C |
| Values exceeding £68,000 but not exceeding £88,000 | D |
| Values exceeding £88,000 but not exceeding £120,000 | E |
| Values exceeding £120,000 but not exceeding £160,000 | F |
| Values exceeding £160,000 but not exceeding £320,000 | G |
| Values exceeding £320,000 | H |
(3)The valuation bands for dwellings in Wales are set out in the following Table—F2
| Range of values | Valuation band |
|---|---|
| Values not exceeding £44,000 | A |
| Values exceeding £44,000 but not exceeding £65,000 | B |
| Values exceeding £65,000 but not exceeding £91,000 | C |
| Values exceeding £91,000 but not exceeding £123,000 | D |
| Values exceeding £123,000 but not exceeding £162,000 | E |
| Values exceeding £162,000 but not exceeding £223,000 | F |
| Values exceeding £223,000 but not exceeding £324,000 | G |
| Values exceeding £324,000 but not exceeding £424,000 | H |
| Values exceeding £424,000 | I |
(4)The Secretary of State , in relation to England, may by order, as regards financial years beginning on or after such date as is specified in the order—F3
(a)substitute another proportion for that which is for the time being effective for the purposes of subsection (1) above;
(b)substitute other valuation bands for those which are for the time being effective for the purposes of subsection (2) ... above.F4
(4A)The power under subsection (4)(b) above includes power to make provision for a different number of valuation bands from those which are for the time being effective for the purposes of subsection (2) ... above.F5F6
(4B)The Welsh Ministers, in relation to Wales, may by order, as regards financial years beginning on or after such date as is specified in the order—F7
(a)amend subsection (1A), so as to substitute another proportion for that which is for the time being effective for the purposes of subsection (1) above;F7
(b)substitute other valuation bands for those which are for the time being effective for the purposes of subsection (3) above;F7
(c)substitute another valuation band for that referred to in the meaning given to “D” in the formula in section 36(1);F7
(d)substitute another valuation band for that referred to in the meaning given to “D” in the formula in section 47(1).F7
(4C)The power under subsection (4B)(b) above includes power to make provision for a different number of valuation bands from those which are for the time being effective for the purposes of subsection (3) above.F7
(5)No order under subsection (4) above shall be made unless a draft of the order has been laid before and approved by resolution of the House of Commons.
(5A)No order under subsection (4B) may be made unless a draft of the order has been laid before, and approved by a resolution of, Senedd Cymru.F8
(6)Any reference in this Part to dwellings listed in a particular valuation band shall be construed as a reference to dwellings to which that valuation band is shown as applicable in the billing authority’s valuation list.