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  Calculating Council Tax

19 February 2014

The amount of council tax you pay depends on the value of your property and where you live.

Every property has been allocated to a band based on its value in April 1991. If your property was built after this date, it will have been given the national value it would have had in 1991. The band of the property is shown on your bill. If you have a query about the valuation band of your property, you need to contact the Valuation Office Agency.

The exact amount of your bill depends on the band your property has been allocated to and the different charges made by:

 

  • Essex County Council
  • Your District or Borough Council
  • Essex Police Authority
  • Essex Fire Authority

You may also receive a separately identifiable charge for your parish or town council.

 

The amounts of the Essex County Council element of your bill for 2014/15 are:

Band
Band
Amount (£'s)
A
Up to £40,000
724.50
B
£40,001 to £52,000
845.25
C
£52,001 to £68,000
966.00
D
£68,001 to £88,000
1,086.75
E
£88,001 to £120,000
1,328.25
F
£120,001 to £160,000
1,569.75
G
£160,001 to £320,000
1,811.25
H
More than £320,000
2,173.50

 

 

 

 

Your bill will be issued by your local district or borough council. It will show a full breakdown of your council tax charge and show how it is split between the constituent authorities. The District and Borough Council Tax Expenditure page contains more information about the amount charged by your District or Borough council. 

 

How The Valuation Band Amount is Calculated 

The first step in arriving at a charge per property is to calculate a tax base for every one of the twelve districts and boroughs within the Essex County Council area. This is calculated by the district and borough councils themselves and is achieved by multiplying the estimated number of properties within each band at the end of the financial year by the 'Band D Ratio' and adding the results together. This produces an equated tax base, i.e. as if all properties were in band D. The following table sets out a simple example of how a tax base for a District or Borough council would be calculated:

 

Table 2

 Band
Number of properties
Ratio to band D
Number of properties x band D ratio
A
90
6/9
60
B
90
7/9
70
C
90
8/9
80
D
90
9/9
90
E
90
11/9
110
F
90
13/9
130
G
90
15/9
150
H
90
18/9
180
Taxbase
870

 

 

 

 

 

 

The resultant band “D” equivalent tax bases for each District or Borough are then amalgamated to produce a single figure for Essex County Council:

 

Table 3
District / borough council
2014/15 taxbase
Basildon
56,070 
Braintree
48,971
Brentwood
30,893
Castle Point
28,734
Chelmsford
60, 416
Colchester
57,338
Epping Forest
50,679
Harlow
24,769
Maldon
22,797
Rochford
29,313
Tendring
43,475
Uttlesford
32,826
Total
486,281
 
 

For 2014/15, our taxbase is 486,281

The next step in the process is for us to calculate how much we need to raise from council tax. This will depend on how much we plan to spend on providing services to the people of Essex and how much of this will be supported by government grant and national business rates.

 

Of the total gross spend of £1.856 billion that we budgeted to spend in 2014/15, we needed to raise £528.466 million from council tax. This figure was then divided by the tax base of 486,281 to give a band D council tax for the whole area of £1,086.75.

Finally, this was multiplied by the Band D Ratio for each tax band to arrive at the Essex County Council charge for each property within the band. Please refer back to Table 1 for the 2014/15 charges for each band. 

2014/15 Council tax freeze

Essex County Council has frozen it’s share of the council tax for the fourth year running in 2014/15. It will receive £5.9 million of grant from central government, the equivalent of a 1% increase in the council tax, to offset the impact of the freeze.