This page gives a little bit of background to tax bands and the precept.
Tax Bands are related by the following table. Band D is the reference and is expressed as 9 ninths, band A is 6 ninths and band H is 18 ninths. There is therefore a 3:1 ratio between bands A and H. Gotherington has properties in all bands.
| Band | Ninths | Ratio |
| A | 6 | 0.67 |
| B | 7 | 0.78 |
| C | 8 | 0.89 |
| D | 9 | 1.00 |
| E | 11 | 1.22 |
| F | 13 | 1.44 |
| G | 15 | 1.67 |
| H | 18 | 2.00 |
For Fy 2018/2019 there 445 houses in Gotherington distributed across the bands as follows
| Band | Number of Houses |
| A | 33 |
| B | 11 |
| C | 13 |
| D | 88 |
| E | 112 |
| F | 90 |
| G | 96 |
| H | 2 |
| Total | 445 |
The equivalent number of band D properties is 561 which illustrates the obvious fact that there are more properties above band D than below.
However, we have to take account of empty properties, exempt properties and discounts, typically for single occupancy in Gotherington. As a result of these considerations the number of equivalent band D properties drops from 560 to 504, which is very significant.
560 divided by 445, which is 1.26, gives the average banding across Gotherington. 1.26 lies between band E (1.22) and band F (1.44)
504 divided by 445, which is 1.13, gives the average tax paid across Gotherington. 1.13 lies between band D (1.0) and band E (1.22)
Averages are very misleading because of the wide range of tax bands. There is a 4:1 ratio between single occupancy band A to a no discount band H. If you don’t know your tax band you can use this site to look it up and then use the following tables to work out how the increase in precept will affect you. Two table are provided depending on how you budget. One is for £12/year and the other is for £1/month.
Precept expressed as £12/year
| Band | No Discount | Single Occupancy |
| A | 8.04 | 6.03 |
| B | 9.36 | 7.02 |
| C | 10.68 | 8.01 |
| D | 12.00 | 9.00 |
| E | 14.64 | 10.98 |
| F | 17.28 | 12.96 |
| G | 20.04 | 15.03 |
| H | 24.00 | 18.00 |
Precept expressed as £1/month
| Band | No Discount | Single Occupancy |
| A | 0.67 | 0.50 |
| B | 0.78 | 0.59 |
| C | 0.89 | 0.67 |
| D | 1.00 | 0.75 |
| E | 1.22 | 0.92 |
| F | 1.44 | 1.08 |
| G | 1.67 | 1.25 |
| H | 2.00 | 1.50 |
If you have any queries about this page please email gotheringtonpcweb@gmail.com with Precept web page in the subject line.