Answers · UK 2025/26
How is council tax calculated?
Council tax is set annually by your local authority based on your property's valuation band (A to H in England/Scotland, A to I in Wales) and the council's budget. Band D is the reference band — all other bands are a fixed ratio of Band D (e.g. Band A = 6/9, Band H = 18/9).
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Your council tax bill is calculated as: property band ratio × Band D rate for your local authority + parish/precept additions (police, fire, social care). Bands are set by the Valuation Office Agency (England/Wales) or the Scottish Assessors using property values at fixed reference dates — 1 April 1991 in England and Scotland, 1 April 2003 in Wales. England Band D ranged from around £1,250 (Westminster) to over £2,500 (Rutland) for 2025/26, with rises capped at 5% (or higher with a referendum or for councils with social-care responsibilities). Each band uses a fixed multiplier of Band D: A 6/9, B 7/9, C 8/9, D 9/9, E 11/9, F 13/9, G 15/9, H 18/9 (England/Scotland). Discounts apply: 25% single-occupant, up to 100% for students or severely mentally impaired. Empty/second homes may face a premium of up to 300% from April 2025. Pay by 10 or 12 monthly instalments, direct debit or in full.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.