Council Tax explained

Updated 2026-10-03 · Reviewed against official government sources

Council Tax is the local property tax in England, Scotland and Wales (Northern Ireland uses domestic rates instead). Your bill depends on the valuation band of your home and the charges set by your local council, police and fire authorities and, in England, any parish. Here is how bands, discounts and appeals work in each nation.

How bands are set

Every home is placed in a band based on its value at a fixed date, not today's value. England and Scotland still use values at 1 April 1991. Wales revalued at 1 April 2003 and added Band I. The Valuation Office Agency (VOA) sets bands in England and Wales; local Assessors do so in Scotland.

Band	England (1991 value)	Scotland (1991 value)	Wales (2003 value)
A	Up to £40,000	Up to £27,000	Up to £44,000
B	£40,001-£52,000	£27,001-£35,000	£44,001-£65,000
C	£52,001-£68,000	£35,001-£45,000	£65,001-£91,000
D	£68,001-£88,000	£45,001-£58,000	£91,001-£123,000
E	£88,001-£120,000	£58,001-£80,000	£123,001-£162,000
F	£120,001-£160,000	£80,001-£106,000	£162,001-£223,000
G	£160,001-£320,000	£106,001-£212,000	£223,001-£324,000
H	Over £320,000	Over £212,000	£324,001-£424,000
I	n/a	n/a	Over £424,000

How your bill is calculated

Each council sets a Band D charge. Other bands pay a fixed fraction of Band D. In England and Wales, Band A pays 6/9 and Band H 18/9. Scotland changed the upper ratios in 2017 so bands E to H pay more.

Band	England and Wales	Scotland
A	6/9 (67%)	240/360 (67%)
B	7/9 (78%)	280/360 (78%)
C	8/9 (89%)	320/360 (89%)
D	100%	100%
E	11/9 (122%)	473/360 (131%)
F	13/9 (144%)	585/360 (163%)
G	15/9 (167%)	705/360 (196%)
H	18/9 (200%)	882/360 (245%)
I (Wales)	21/9 (233%)	n/a

Worked example

If your council's Band D charge is £2,300 and your home is Band B in England: £2,300 x 7/9 = £1,788.89. Living alone, the 25% single person discount cuts it to £1,341.67, about £134 a month over 10 instalments. You can ask to pay over 12 months instead.

Discounts, exemptions and reductions

Single person discount: 25% if only one adult (18+) lives there. People such as full-time students and some carers are "disregarded" when counting adults.
Full exemption: homes occupied only by full-time students, and people who are severely mentally impaired are disregarded.
Disabled band reduction: charged one band lower if the home has been adapted for a disabled person (Band A homes get an equivalent reduction).
Council Tax Reduction (Support): means-tested help on low income, run by each council in England, nationally in Scotland and Wales.
Second homes and empty homes: English councils can charge up to a 100% premium on second homes (from April 2025) and up to 300% on long-term empty homes; Wales allows premiums of up to 300%.

Challenging your band

In England and Wales, challenge through the VOA online service, giving evidence such as similar neighbouring homes in a lower band. In Scotland, make a proposal to your local Assessor. If you disagree with the decision you can appeal to the Valuation Tribunal (England or Wales) or Scottish Valuation Appeal Committee. Be aware a review can move your band up as well as down, and neighbours' bands may also be checked.

Appeals about liability or discounts, as opposed to the band, go to your council first.

Changes coming

Wales is carrying out a revaluation with new bands due to take effect from April 2028. In England, a High Value Council Tax Surcharge on homes worth over £2 million is planned from April 2028, charged on top of normal council tax.

What a typical bill costs in 2026/27

The average Band D bill for 2026/27 is £2,391.52 in England, £2,283.08 in Wales and £1,653.44 in Scotland (excluding water and sewerage charges). Your own bill depends on your council's charge and your band.

Differences between areas are large: Band D is £1,028.21 in Wandsworth and £2,765.02 in Dorset.

Area (2026/27)	Band B	Band D	Band F
Birmingham	£1,837.81	£2,362.90	£3,413.08
Manchester	£1,798.25	£2,312.04	£3,339.61
Cardiff	£1,565.81	£2,013.18	£2,907.93
Glasgow City	£1,326.89	£1,706.00	£2,772.25

If you miss a payment

Missing one council tax instalment can quickly make the whole year's bill due. Contact the council as soon as you know you will struggle.

The council sends a reminder giving you 7 days to pay.
If you do not pay within those 7 days, you lose the right to pay by instalments and the full year becomes due.
A missed payment after a second reminder, or a third missed payment, leads to a final notice asking for the full year within 7 days.
In England and Wales the council can then apply to the magistrates' court for a liability order, which adds costs.
With a liability order it can take money from wages or certain benefits, or send enforcement agents (bailiffs).

Moving home, second homes and empty properties

Council tax is charged day by day, so when you move, each property's bill is worked out to the exact date. Tell both councils your moving date, because the old council will otherwise keep billing you.

If your council charges a second home or empty home premium, check the exceptions before you pay it. GOV.UK lists an annex that forms part of the same property, a home your employer provides that you must live in for your job, and a property being marketed for sale or to rent, which can escape the premium for up to 12 months.

Northern Ireland does not have council tax. Homes there pay domestic rates based on each property's capital value.

Related calculators & guides

Frequently asked questions

How is council tax calculated?

Your council sets a Band D charge, and your bill is that charge multiplied by your band's ratio, for example 7/9 for Band B in England, less any discounts.

How much is the single person discount?

25% off the bill if you are the only adult (18 or over) living in the property, ignoring disregarded people such as students.

How do I find my council tax band?

Use the GOV.UK council tax band checker for England and Wales, or the Scottish Assessors website for Scotland.

Can my council tax band go up if I challenge it?

Yes. The VOA or Assessor reviews the band and can increase it, so check comparable homes first.

Do students pay council tax?

Homes occupied only by full-time students are exempt. A student living with non-students is disregarded, which may give the household a discount.

Why are council tax bands based on 1991 values?

England and Scotland have never revalued since council tax began in 1993. Wales revalued in 2005 using 2003 values.

What is the average council tax in 2026/27?

Average Band D is £2,391.52 in England, £2,283.08 in Wales and £1,653.44 in Scotland.

What happens if I miss a council tax payment?

You get a reminder with 7 days to pay. If you do not pay, the whole year's bill can become due, followed by court action for a liability order.

Do I pay council tax for the day I move out?

Council tax is calculated daily, so you pay for each property up to the date your liability ends. Tell the council the exact date.

Is there council tax in Northern Ireland?

No. Northern Ireland uses domestic rates based on capital value.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.