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 and Merseyside Fire and Rescue Authority.

Sefton Council has set a COUNCIL TAX of £1,278.70 for its own (and levied) services for BAND C properties not affected by parish precepts. This includes an additional amount of £59.95 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 £147.53 and £66.08 respectively.

The total Band C Council Tax set for Sefton for 2017/2018 will therefore be £1,492.31.

The total 2017/2018 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

Council Tax charge 2017/2018

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

A

(up to £40k)

6/9 914.06 44.97 110.65 49.56 £1,119.24

B

(£40k - £52k)

7/9 1,066.40 52.46 129.09 57.82 £1,305.77

C

(£52k - £68k)

8/9 1,218.75 59.95 147.53 66.08 £1,492.31

D

(£68k - £88k)

1 1,371.09 67.45 165.97 74.34 £1,678.85

E

(£88k - £120k)

11/9 1,675.78 82.44 202.85 90.86 £2,051.93

F

(£120k - £160k)

13/9 1,980.46 97.43 239.73 107.38 £2,425.00

G

(£160k - £320k)

15/9 2,285.15 112.42 276.62 123.90 £2,798.09

H

(over £320k)

2 2,742.18 134.90 331.94 148.68

£3,357.70

 Notes:

  1. The Tax Base for Sefton Council in 2017/2018 is estimated to be 81,906.80. 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 2017/18
For 2017/2018 the Council was allowed to increase total Council Tax by 2% (above the 2016/2017 level) without the need to hold a referendum.  Sefton’s increase was 1.99%.
 
In addition the Council was able to increase total Council Tax by a further 3% to contribute to the funding of Adult Social Care (known as the Adult Social Care Precept).  Sefton’s increase was 3%.  This is the second year that the Council could increase Council Tax for this purpose (a 2% increase was allowed in 2016/2017).
 
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 2017/2018 should be the total of the amount raised in 2016/2017 plus the amount raised in 2017/2018.  In addition, the percentage increase shown must be the 2017/2018 Precept divided by the 2016/2017 total Council Tax amount for Sefton, i.e. 3%.
 
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 (3% out of a total of 4.99%).  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 £1,218.75, to which is added the Adult Social Care precept of £59.95 and the Merseyside Police and Fire Authorities charges of £147.53 and £66.08 respectively. The Aintree Parish Precept of £26.42 is then added.

When those four figures are added together, the full charge for a Band C property in Aintree Village will be £1,518.73.  

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 £605,656 for 2017/2018. Details of Maghull’s budget for 2017/2018 are shown below:

Expenditure

£

Income

£

Staffing Costs

General Expenditure

Transfer to General Reserves

364,247

343,135

21,186

Precept

Other Income

 

605,656

122,912

 

 

 728,568

 

728,568

Lydiate Parish Council has issued a precept to the Council of £144,792 for 2017/2018. Details of Lydiate’s budget for 2017/2018 are shown below:

Expenditure

£

Income

£

Staffing Costs

General Expenditure

122,550

79,735

Precept

Other Income

Transfer from General Reserves

144,792

38,888

18,605

 

 202,285

 

202,285

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:

Valuation Office Agency
Redgrave Court, Merton Road,
Bootle, Merseyside,
L20 7HS

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.

 


Last Updated on 21 September 2017