Introduction to council tax

Council Tax Discretionary Discounts and Council Tax Support Scheme 2022/23

During a meeting of full council held on 16 December 2021, councillors agreed a Council Tax Discretionary Discounts and Council Tax Support Scheme for 2022/23. Details of the Council Tax Support Scheme are below.

PDF document Council tax support scheme 2022-2023(PDF) [2 Mb]

What is council tax?

Council tax is a tax payable for domestic properties and is collected by local authorities. The money you pay goes towards funding a number of public services, including those provided by Basingstoke and Deane Borough Council, Hampshire County Council, the Police and Crime Commissioner for Hampshire and the Hampshire and IoW Fire and Rescue Authority. Find out how your council tax is spent

Valuation/council tax bands

Most domestic properties are subject to council tax. Each property is placed into one of eight bands by the Listing Officer of the Valuation Office Agency (VOA), according to its open market value as at 1 April 1991. The higher the value of the property at this time, the higher the council tax band will be, as shown below:

Band Value of dwelling (estimated at 1 April 1991)
A £40,000 and under
B £40,001 - £52,000
C £52,001 - £68,000
D £68,001 – £88,000
E £88,001 - £120,000
F £120,001 - £160,000
G £160,001 - £320,000
H Over £ 320,000

Your council tax bill will show which band your property falls into. Find out about the charges for each band by area.

You might need to contact the VOA if you think your property may be in the wrong band. To find out more about how you can challenge your band visit the government webpage (GOV.UK) If you challenge your band, you must continue to pay council tax at your current band until your appeal is decided. If your appeal is successful, a refund can be claimed for any overpaid council tax.

Contact the Valuation Office Agency (VOA). If you are unable to use the online service, you can also contact the VOA by telephone on 03000 501 501.

Who has to pay and when?

Payment of the council tax is the responsibility of the liable person(s), who are named on the council tax bill. Find out more information about who is liable.

Your council tax bill will show your total charge, how the amount has been worked out and the dates you have to pay your instalments. Find out how you can pay your council tax, and what to do if you have problems paying.

Discounts and exemptions

The council tax bill assumes two adults live at the property. If you live alone, you may be entitled to a 25% single person discount. There are also a number of other discounts and exemptions available for a range of scenarios, for example for those who are students, receiving care or severely mentally impaired. Find out how to make an application for a discount or exemption

Council tax support

If you are on a low income, you may be entitled to council tax support, which could reduce the amount of council tax you have to pay. You may be entitled to support if you are:

  • on a low income
  • in receipt of a benefit (for example Universal Credit, Job Seekers Allowance, Employment Support Allowance, Guaranteed Pension Credit)
  • a homeowner or tenant

Find out if you are entitled to council tax support

How do I report a change in circumstances?

If you need to advise us of a change affecting your council tax, for example if you are moving home or looking to claim a discount, you can do so using the links below

Make a payment
Moving home
Apply for/cancel a single person discount
Apply for a discount or exemption
Apply for a refund of overpaid council tax
Trouble paying or information on recovery
Complete an offer of repayment for council tax arrears

Contact details

Revenues Team

If you have an enquiry about council tax, send a message to the Revenues Team.

Contact us

  • Contact us online
  • 01256 844844
  • Civic Offices
    London Road
    RG21 4AH
  • Opening hours
    Monday to Friday
    8.30am to 4.30pm