Calculations and valuation

The amount of Council Tax you pay depends on two things:

• The valuation band of your property
• The number of adults living there (an adult is someone aged 18 or over)

We assume two adults live in the property when we calculate your bill. Having more than two adults does not increase the charge, but if only one adult lives in the property, you may qualify for a single person discount.

Other discounts and exemptions may also apply. Visit our Council Tax discounts and exemptions page to find out more.

You can also use the guidance on GOV.UK to work out your own Council Tax. For more detail, read how Portsmouth City Council calculates Council Tax.

Your property was valued by the Valuation Office (within HMRC), not Portsmouth City Council. The Valuation Office is responsible for valuing all homes in the UK and keeping all valuation bands up to date.

Council Tax bands are based on what your property would have sold for on 1 April 1991. This date applies to all properties to ensure fairness. Even properties built after this date are valued as though they existed at that time.

All homes are placed into one of eight valuation bands (A–H). For more information, see Council Tax bands on GOV.UK.

You can challenge your Council Tax band in certain circumstances. Appeals must be made to the Valuation Office (within HMRC), not Portsmouth City Council, because the Valuation Office is responsible for all property valuations.

Council Tax bands are based on:

• What the property would have sold for on 1 April 1991. This means that recent purchase prices may not be the best evidence.

The Valuation Office will review your appeal and send its decision to both you and the council in writing. If you disagree with the outcome, you can appeal further to the independent Valuation Tribunal, which handles Council Tax and rating appeals.

Please remember: you must continue to pay your Council Tax while your appeal is being considered.