Council Tax Bands and Charges

The Council Tax is a local tax set by the Council to help pay for local services. All domestic properties are valued by the Listing Officer of the Inland Revenue, and placed into one of 8 Valuation Bands. The amount payable is based on the market value of the property as at 1 April 1991.

You can use the search boxes below to view the current year's charges and parish precept details.

For more information about parish budgets and activities only, please contact your parish clerk. For all other areas or queries contact Sefton Council on 0345 140 0845. 


The amount of Council Tax you pay depends on charges raised by Sefton Council, Merseyside Police and Crime Commissioner, Merseyside Fire and Rescue Authority and the Liverpool City Region - Mayoral Precept.

Sefton Council has set a COUNCIL TAX of £1,395.82 for its own (and levied) services for BAND C properties not affected by parish precepts. This includes an additional amount of £98.31 for a precept to help fund Adult Social Care (ASC) - see below for an explanation of this precept.

The Merseyside Police and Fire Authorities have set charges of £179.53 and £70.08 respectively. The Liverpool City Region - Mayoral Precept is £16.89

The total Band C Council Tax set for Sefton for 2019/2020 will therefore be £1,662.32.

The total 2019/2020 Council tax set for each valuation band is as follows:

Valuation Band

Tax Proportion

Sefton Council

(excl. ASC precept)

Sefton Council

ASC precept

Merseyside Police & Crime Commissioner

Merseyside Fire and Rescue Authority

Liverpool City Region Mayoral Precept

Council Tax charge 2019/2020

(based on 2 or more residents and prior to any parish precepts)

A

(up to £40k)

6/9 973.13 73.74 134.65 52.56 12.67 £1,246.75

B

(£40k - £52k)

7/9 1,135.31 86.03 157.09 61.32 14.78 £1,454.53

C

(£52k - £68k)

8/9 1,297.51 98.31 179.53 70.08 16.89 £1,662.32

D

(£68k - £88k)

1 1,459.69 110.61 201.97 78.84 19.00 £1,870.11

E

(£88k - £120k)

11/9 1,784.07 135.19 246.85 96.36 23.22 £2,285.69

F

(£120k - £160k)

13/9 2,108.44 159.77 291.73 113.88 27.44 £2,701.26

G

(£160k - £320k)

15/9 2,432.82 184.35 336.62 131.40 31.67 £3,116.86

H

(over £320k)

2 2,919.39 221.21 403.94 157.68 38.00

£3,740.22

 Notes:

  1. The Tax Base for Sefton Council in 2019/2020 is estimated to be 84,077.30. This represents the estimated number of Band D Equivalent properties.
  2. Band D Equivalent is the statutory method of expressing the cost of Council Tax for any given area if all properties are valued as a proportion of a Band D property.

 

 

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 2019-20.

Council Tax Bill 2019/20
For 2019/2020 the Council was allowed to increase total Council Tax by 3% (above the 2018/2019 level) without the need to hold a referendum. Sefton’s increase was 2.99%.
 
In addition, since 2016/2017 Councils have been able to increase total Council Tax by a further amount to contribute to the funding of Adult Social Care (known as the Adult Social Care Precept). Sefton’s increase was 2% in 2016/2017 (the maximum allowed). The maximum increase in 2017/2018, 2018/2019 and 2019/2020 was 3% in any one year but subject to a maximum increase of 6% across the three years.  Sefton implemented increases of 3% in both 2017/2018 and 2018/2019. Therefore, Sefton have already implemented the 6% maximum increase across the period so no increase could be made in 2019/2020.
 
The presentation of the Adult Social Care Precept information on Council Tax Bills is prescribed in the ‘Council Tax (Demand Notices) (England) (Amendment) Regulations 2017’. A copy of the regulations and associated explanatory notes can be accessed via the 'related links' area of this page.  

The Regulations prescribe that the Adult Social Care Precept amount shown under 2019/2020 should be the total of the amount raised in 2016/2017, 2017/2018, 2018/2019 plus any amount raised in 2019/2020. In addition, the percentage increase shown must be the 2019/2020 Precept divided by the 2018/2019 total Council Tax amount for Sefton. As the Precept hasn’t been increased in 2019/2020 the percentage increase shows as 0%.
 
Therefore the Demand Notices show the total accumulative amount of Adult Social Care Precepts charged to date as well as the element of the total Council Tax percentage increase that relates to the Precept (0% out of a total of 2.99%). The Council has no discretion on how this information is shown on Council Tax Demand Notices.

If you live in one of Sefton's ten parishes, a parish precept is included in your Council Tax charge. These precepts are included in the total budget requirements for Sefton Council as a billing Authority. This individual parish precept is added to the Sefton, Police and Fire amounts to give the full charge for the financial year.

For example, consider a Band C property in Aintree Village. Sefton Council has set a charge of £1,395.82 (including the Adult Social Care precept of £98.31), Merseyside Police and Fire Authorities charges of £179.53 and £70.08 respectively and the Liverpool City Region Mayoral Precept of 16.89. The Aintree Parish Precept of £49.07 is then added.

When those five figures are added together, the full charge for a Band C property in Aintree Village will be £1,711.39.  

Parish Precepts Over £140,000
There is a requirement to publish budget details for all Parish Councils that have issued a precept above £140,000.

Maghull Town Council has issued a precept to the Council of £652,974 for 2019/2020. Details of Maghull’s budget for 2019/2020 are shown below:

Expenditure

£

Income

£

Staffing Costs

General Expenditure

365,919

351,833

Precept

Other Income

652,974

 64,778

 

717,752

 

717,752

Lydiate Parish Council has issued a precept to the Council of £156,606 for 2019/2020. Details of Lydiate’s budget for 2019/2020 are shown below:

Expenditure

£

Income

£

Staffing Costs

General Expenditure

130,450

105,689

Precept

Other Income

Transfer from General Reserves

156,606

 41,579

 37,954

 

236,139

 

236,139

If you are the person liable for Council Tax, and you are not happy with the band into which your property has been placed, you have certain rights of appeal.

The grounds for appeal about banding are restricted to the following cases:

  • where you believe that the banding should be changed because there has been a material increase or material reduction (this is explained below) in the dwelling's value;
  • where you start or stop using part of your dwelling to carry out business, or the balance between domestic and business use changes;
  • where the Listing Officer has altered a list without a proposal having been made by a taxpayer;
  • where you become the taxpayer in respect of a dwelling for the first time. (Your appeal must be made within 6 months. If the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again).

A material increase in the value may result from building, engineering, or other work carried out on the dwelling. In these cases revaluation does not take place until a sale, so the person appealing would usually be the new owner or resident.

A material reduction in value may result from the demolition of any part of the dwelling or from any change in the physical state of the local area. It could result from an adaptation to make the dwelling suitable for use by someone with a physical disability.

Appeals relating to any of the above reasons should be made to:

The Listing Officer
Council Tax North
Manchester Valuation Office
Manchester One
53 Portland Street
Manchester
M1 3LD

Tel: 03000 501501

Making an appeal does not allow you to withhold payment pending the outcome. If your appeal is successful, you will be entitled to a refund of any overpaid Council Tax.

 

The document below has been designed HM Government to help you understand if you are paying the right amount of Council Tax.

Last Updated on 05 June 2019