Reference
UK Council Tax Bands A–H Explained
Council Tax in England, Scotland and Wales is set by your home's 1991 (or 2003 for Wales) valuation band. Every council sets a Band D rate each year; all other bands are fixed multiples of it. The 2025/26 England Band D average is around £2,280.00/year — and that fans out by band as follows.
| Band | England valuation (1991) | Ratio to Band D | Average 2025/26 (England) | Detail |
|---|---|---|---|---|
| Band A | Up to £40,000 | 0.667× (= 6/9) | £1,520.00/yr | Band A details → |
| Band B | £40,001 – £52,000 | 0.778× (= 7/9) | £1,773.00/yr | Band B details → |
| Band C | £52,001 – £68,000 | 0.889× (= 8/9) | £2,027.00/yr | Band C details → |
| Band D | £68,001 – £88,000 | 1.000× (= 9/9) | £2,280.00/yr | Band D details → |
| Band E | £88,001 – £120,000 | 1.222× (= 11/9) | £2,787.00/yr | Band E details → |
| Band F | £120,001 – £160,000 | 1.444× (= 13/9) | £3,293.00/yr | Band F details → |
| Band G | £160,001 – £320,000 | 1.667× (= 15/9) | £3,800.00/yr | Band G details → |
| Band H | Over £320,000 | 2.000× (= 18/9) | £4,560.00/yr | Band H details → |
How Council Tax actually works
Council Tax is a property-based local tax that funds your local authority, parish/town precepts, fire and police services, and (in some areas) social-care precepts. Unlike Income Tax, your liability depends on the property you live in, not on what you earn.
The annual bill is set by your council each February for the year beginning 1 April. The headline figure quoted is always the Band D rate; bills for other bands flow from the statutory multiplier in the table above. So if your council sets Band D at £2,400, Band A will be exactly £1,600 (6/9) and Band H will be exactly £4,800 (18/9).
Regional differences
- England — 8 bands (A–H), 1991 valuations.
- Scotland — 8 bands (A–H), 1991 valuations. Scottish councils set their own rates; ratios identical to England.
- Wales — 9 bands (A–I), 2003 valuations. Band I is for the highest-value homes.
- Northern Ireland — uses Domestic Rates instead, based on a property's 2005 capital value. No band system. See Northern Ireland page.
Common discounts
- Single-person discount (25%) — only one adult resident
- Full-time students (100%) — entire household must be students
- Severe Mental Impairment (25%–100%) — depending on household
- Disabled Band Reduction — band drops by one (Band D billed as Band C)
- Empty properties — short discount, then a 100%–300% premium after 1+ years
- Council Tax Reduction (means-tested) — separate from the discounts above; varies by council
Appealing your band
If you believe your home is in the wrong band, contact the Valuation Office Agency (England/Wales) or Scottish Assessors. You have a 6-month window from moving in to file a free proposal. Outside that window, you can still challenge — but only with evidence of comparable neighbouring properties in lower bands. Important:a successful challenge can also push your neighbours' bands UP if the VOA decides the original banding was systematically wrong for the street. Make sure your evidence is solid.
Frequently asked questions
- Which year do these valuations refer to?
- England uses 1991 property values — every home was banded as of 1 April 1991 and (unless the property has been extended or split) that banding has never been reassessed. Scotland also uses 1991. Wales reassessed once in 2003 and uses 2003 values plus an extra ninth band (I). Northern Ireland does not use bands — it uses a different "Domestic Rates" system based on a property's 2005 capital value.
- How is my band decided?
- The Valuation Office Agency (VOA) in England and Wales (Scottish Assessors in Scotland) sets the band. You can challenge the band if you believe it is wrong — but this can also push your neighbours' bands up, so only challenge if you have strong comparable evidence.
- How are the band amounts calculated?
- Every council sets a Band D rate each February for the year starting 1 April. All other bands are statutory multiples of Band D: A is 6/9, B is 7/9, C is 8/9, D is 9/9, E is 11/9, F is 13/9, G is 15/9, H is 18/9. So Band H is exactly 2× Band D, and Band A is exactly two-thirds of Band D.
- What discounts can I get?
- Single-person discount: 25% off if only one adult lives in the home. Full-time students living alone: 100% discount. Severe Mental Impairment: 100% discount if it's the only resident, 25% if shared. Empty properties: limited discount for first few weeks then often a 100–300% premium. Disabled Band Reduction: if a disabled person lives with you, the band can drop by one (Band D billed as Band C).
- When is Council Tax due?
- You typically pay over 10 monthly instalments (April – January) by default. You can request 12 instalments instead by writing to your council. Payment is usually due on the 1st of each month.
Related
Frequently Asked Questions
How is my Council Tax band decided?
In England, bands A–H are set by the Valuation Office Agency (VOA) based on what your home would have sold for on 1 April 1991. In Wales, the snapshot date is 1 April 2003. Scotland uses the 1991 date too. The VOA only re-bands on a sale or major alteration — most homes have never been re-assessed.
What is the average Council Tax bill for Band D in 2025/26?
The England average Band D bill is £2,280 for 2025/26 (up 5.0% on 2024/25). Wales averages £2,170 for Band D. Actual bills vary widely: a London borough may charge £1,500 while a Surrey village charges £2,800 for the same band, because each council sets its own multiplier within statutory limits.
How are other bands calculated relative to Band D?
Statutory ratios apply: Band A = 6/9 of D, Band B = 7/9, Band C = 8/9, Band D = 9/9, Band E = 11/9, Band F = 13/9, Band G = 15/9, Band H = 18/9 (twice Band D). So a £2,280 Band D area implies Band A ≈ £1,520 and Band H ≈ £4,560.
Can I get a discount on my Council Tax?
Yes: 25% single-person discount if you live alone; 50% if all residents are disregarded (e.g. live-in carer, full-time student, severely mentally impaired); 100% exemption if the property is empty and unfurnished (limited periods, varies by council); 50% discount on second homes is increasingly being scrapped. Council Tax Reduction (means-tested) is available for low-income households — apply to your local council.
How do I challenge my Council Tax band?
Compare your band to similar homes on the same street via gov.uk/check-council-tax-band. If neighbouring identical properties are in a lower band, you have grounds to appeal — submit a formal challenge to the VOA (England) or Welsh VOA. Beware: a successful challenge can re-band the whole street up or down. Refunds backdate to the date of error if the VOA agrees you were over-banded.
Do students pay Council Tax?
Full-time students are disregarded for Council Tax. A house occupied entirely by full-time students is 100% exempt. If a student lives with one non-student, the non-student gets a 25% single-person discount. Part-time students (under 21 hours/week) are NOT disregarded.
What happens if I don't pay Council Tax?
After 7 days late, the council issues a reminder. If you miss the next instalment too, you lose the right to monthly payments and the whole annual bill falls due. After 7 more days, the council can apply for a liability order in magistrates' court (£70+ costs added), then send bailiffs or attach earnings. In England and Wales, persistent non-payment can lead to 3 months imprisonment.
Does Scotland have Council Tax?
Yes — Scotland uses the same 1991 banding A–H, but Band E–H ratios are higher than England (changed in 2017): E = 473/360, F = 585/360, G = 705/360, H = 882/360. A 6.6% average rise applies for 2025/26 after the freeze ended. Scottish Water and waste charges are billed alongside Council Tax.
Does Northern Ireland use Council Tax?
No. Northern Ireland uses Domestic Rates instead — a percentage of the property's capital value (frozen at 1 January 2005). The rate has two parts: a regional rate set by Stormont and a district rate set by your local council, totalling roughly 0.8% of capital value per year for typical homes.
When does Council Tax change for 2026/27?
Council Tax bills run April to March, mirroring the tax year. New rates take effect from 1 April 2026 — most English councils raised by 4.99% (3% basic + 2% adult social care precept), Welsh councils averaged 7.2%, Scottish councils averaged 9.6% as the freeze fully unwound. Your March bill will show the new amount.
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