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Most domestic dwellings are subject to Council Tax.
There will be one Council Tax bill issued per dwelling, whether it is occupied or unoccupied to either the owner or the occupier.
Each domestic property has been allocated a valuation band by the local Valuation Office Agency, which is part of the Inland Revenue.
Check your Council Tax band on GOV.UK
The banding is based on what price the property might have been sold for (open market capital value) on the 1 April 1991: