England's Council Tax System is based on the value of a house at a particular fixed time. It is controlled by a government organization called "VOA." The value of the property does not change until a set time of reavaluation is established by the VOA. Then the value of the each dwelling is assessed according to the values in each Band. Each Band is part of a value chart; Bands A - H. They use this chart to categorize the values from which to base the tax value upon. Band A, being the least expensive and Band H, the higher priced properties.
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