How Council Tax is calculated

Each year in March, Council Tax is set by Carlisle City Council.

The starting point is the total expected expenditure plus the amount required to be paid to Cumbria County Council and the Police Authority.

Government Grants, other charges raised and the Authority's share of income from the National Business Rate Fund is then deducted from this figure.

The remaining balance is the amount to be collected through Council Tax, which is then divided by band D equivalents throughout the Council's area.

A band D property is treated as Standard and all other bands are then calculated as pro-rata proportions of the Standard.

Banding Proportions

Band Minimum Maximum Proportion
Band A  Up to  £40,000 6/9
Band B  £40,001 £52,000 7/9
Band C  £52,001  £68,000 8/9
Band D  £68,001  £88,000  
Band E  £88,001  £120,000 11/9
Band F  £120,001  £160,000 13/9
Band G  £160,001  £320,000 15/9
Band H  £320,001  and above 18/9

If you know what band your property is in click here for the current charges.  To find out what band your property is in click on the related link for the Valuation Office. 

Related Links

The Valuation Office Agency (VOA) is an executive agency of HM Revenue & Customs who compile and maintain the business rating and council tax valuation lists for England and Wales.