Frequently asked questions Make sense of your bill, understand where your money goes and what happens if you cannot pay. What is a Council Tax band? Each property is valued and placed in a Council Tax band by the Valuation Office Agency (VOA) - part of HM Revenue and Customs. How do I appeal my band? You can appeal to the Valuation Office Agency (VOA) if you think your band is wrong. Who pays Council Tax? Council Tax is charged on every domestic property. This can be a house, bungalow, flat, lodge, caravan or houseboat. How is Council Tax charged? Council Tax is based on the valuation band of your property. Do I pay on a caravan? Why have I had a reminder? Your Council Tax payments must be received on, or before, the dates shown on your bill. How is my Council Tax spent? We collect Council Tax for Lincolnshire County Council, the Police and Crime Commissioner for Lincolnshire and the Parish Councils. Problems paying Council Tax To give us the best chance of helping you, contact us as soon as you think you are going to have a problem paying your bill. What is a Completion Notice? Completion Notices are issued on domestic properties, either new builds or those nearing structural completion. Why have I had a final notice? If you have already been sent two reminders and you miss another instalment, we will send you a final notice. Summons - what happens next? The full amount, including court costs, is payable. Enforcement Agents If you fail to pay or do not make a payment arrangement, we can ask an Enforcement Agent to collect the Council Tax debt for us. Attachment of Earnings Orders We can instruct your employer to deduct a percentage of your wages or salary and send it directly to us, until your debt is paid. Beware! Is it a scam? How to identify Council Tax and Business Rates scams and what to do to avoid them. How is my information used? Your privacy is very important to South Holland District Council.