Council Tax Banding Reform
                      ==========================

The simplest reform of the council tax system would be to set the valuation
bands on a per-local authority basis, with each band containing as near as
possible to one eighth of the properties in the authority's area.  After
all, the council tax level is set on a per-local authority basis.  In
Sheffield, using property prices in 2004, this would result in the following
banding:

Band Percentile Number of         Range of        Council Tax
                Properties         Values          2004/2005
  A   0.0-12.5   25,000     £  0,000 - £ 89,999    6v = £479
  B  12.5-25.0   25,000     £ 90,000 - £109,999    7v = £559
  C  25.0-37.5   25,000     £110,000 - £129,999    8v = £639
  D  37.5-50.0   25,000     £130,000 - £149,999    9v = £719
  E  50.0-62.5   25,000     £150,000 - £169,999   11v = £879
  F  62.5-75.0   25,000     £170,000 - £189,999   13v = £1038
  G  75.0-87.5   25,000     £190,000 - £259,999   15v = £1198
  H  87.5-100    25,000     £260,000 upwards      18v = £1438
                200,000
                approx.