Re:Who Owns England?
by laurencerowe on Wednesday May 24, 2017 @02:12AM
(#14407926)
Council tax bands are based on the property's value on 1 April 1991 (a couple of years before it was introduced.) Within a local authority, the cost of providing services to a property does not effect the band.
https://www.gov.uk/guidance/understand-how-council-tax-bands...
Generally, properties are assigned bands according to density/cost of providing services to an area: an area with a difficult garbage pickup route may get a higher band, or a place with more schools.
More typically, bands are allocated based on the ability of the occupiers to pay, and the funds are combined (reallocated) at the local authority level so that deprived areas can be subsidised by wealthy areas.