UK Council Tax Bands
The property value range behind every band in England, Scotland and Wales, the proportion of Band D each band pays in law, and what that works out at on an average bill.
Council tax band value ranges
Each nation bands homes on what they would have sold for on a fixed past date, shown in the column heading. These are historic values, not current market prices — a home worth £400,000 today can easily sit in Band C on its 1991 value.
| Band | England (1 April 1991 values) | Scotland (1 April 1991 values) | Wales (1 April 2003 values) |
|---|---|---|---|
| Band A | up to £40,000 | up to £27,000 | up to £44,000 |
| Band B | £40,001 to £52,000 | £27,001 to £35,000 | £44,001 to £65,000 |
| Band C | £52,001 to £68,000 | £35,001 to £45,000 | £65,001 to £91,000 |
| Band D | £68,001 to £88,000 | £45,001 to £58,000 | £91,001 to £123,000 |
| Band E | £88,001 to £120,000 | £58,001 to £80,000 | £123,001 to £162,000 |
| Band F | £120,001 to £160,000 | £80,001 to £106,000 | £162,001 to £223,000 |
| Band G | £160,001 to £320,000 | £106,001 to £212,000 | £223,001 to £324,000 |
| Band H | over £320,000 | over £212,000 | £324,001 to £424,000 |
| Band I | — | — | over £424,000 |
Wales is the only nation with a Band I, added at its 2003 revaluation. Northern Ireland has no bands — see below.
What each band pays relative to Band D
Councils only ever set one number: the Band D charge. Every other band is fixed in law as a proportion of it, and those proportions are identical in every council in that nation. England and Wales use ninths; Scotland uses a scale out of 360 that was made steeper at the top on 1 April 2017.
| Band | England & Wales | as a multiple | Scotland | as a multiple |
|---|---|---|---|---|
| Band A | 6/9 | 0.67x | 240/360 | 0.67x |
| Band B | 7/9 | 0.78x | 280/360 | 0.78x |
| Band C | 8/9 | 0.89x | 320/360 | 0.89x |
| Band D | 9/9 | 1.00x | 360/360 | 1.00x |
| Band E | 11/9 | 1.22x | 473/360 | 1.31x |
| Band F | 13/9 | 1.44x | 585/360 | 1.63x |
| Band G | 15/9 | 1.67x | 705/360 | 1.96x |
| Band H | 18/9 | 2.00x | 882/360 | 2.45x |
| Band I | 21/9 (Wales only) | 2.33x | — | — |
The ratios are why band matters more than your council
Because the proportions are fixed nationally, a Band H home always pays exactly three times a Band A home in the same council area in England and Wales (18/9 against 6/9). In Scotland the gap is wider still, at 3.68x — the result of the 2017 reform, which raised bands E to H and left A to D alone.
Estimated annual cost by band
These apply each nation's band proportions to its average Band D charge for 2026-27. They are an average-council estimate to size a band, not your bill — charges vary by hundreds of pounds between councils, and Welsh and Scottish bills carry extra precepts on top.
| Band | England | Wales | Scotland |
|---|---|---|---|
| Band A | £1,595 | £1,522 | £1,108 |
| Band B | £1,860 | £1,776 | £1,293 |
| Band C | £2,126 | £2,029 | £1,477 |
| Band D | £2,392 | £2,283 | £1,662 |
| Band E | £2,924 | £2,790 | £2,184 |
| Band F | £3,455 | £3,298 | £2,701 |
| Band G | £3,987 | £3,805 | £3,255 |
| Band H | £4,784 | £4,566 | £4,072 |
| Band I | — | £5,327 | — |
The three averages are not built the same way, so do not read the columns as a league table. England's £2,392 is a Band D equivalent average across all billing authorities. Wales's £2,283 is a Band D average including police and community council precepts, made up of £1,831 for county councils, £400 for police and £52 for community councils. Scotland's £1,662 is an unweighted mean of 32 councils, excluding water and sewerage charges.
Most households pay less than the Band D average
Band D is a yardstick, not the typical home. In England the average Band D charge for 2026-27 is £2,392, but the average council tax actually billed per dwelling is £1,868 — because most properties sit in Bands A to C. Headlines quoting the Band D figure overstate what a typical household pays.
Why the values look so out of date
England has never revalued. The bands come from a valuation exercise carried out for 1 April 1991 and have never been rebased, so every home — including one built last year — is banded on what it would have sold for in 1991. Scotland is in the same position. Wales is the only nation to have revalued, moving to 1 April 2003 values with effect from 2005, which is also when Band I was added.
Two practical consequences follow. First, rising house prices do not move you up a band — only a revaluation or a material change to the property does. Second, near-identical homes on one street can sit in different bands, because many 1991 bandings were done quickly and from the outside. That is the usual ground for a successful challenge.
Northern Ireland has no council tax bands
Northern Ireland never adopted council tax and still charges domestic rates. Instead of being placed in a band, each property is given its own capital value based on 1 January 2005 prices, assessed by Land & Property Services. The bill is that capital value multiplied by the combined regional rate (set by the Executive) and district rate (set by the council), so two homes with slightly different values pay slightly different amounts rather than landing on the same band figure. Anything you read about Bands A to H does not apply in Northern Ireland.
How to check and challenge your band
Your band is public information and free to look up by postcode — the Valuation Office Agency for England and Wales, or the Scottish Assessors Association for Scotland. It is also printed on your bill. Never pay a site for it.
Challenging is also free and you do not need a company to do it for you. The evidence that works is either sale prices of comparable neighbouring homes at the relevant valuation date, or comparable properties nearby already sitting in a lower band. Two cautions before you start: a review can move a band up as well as down, and it can affect identical neighbouring properties too, so check the comparables carefully first.
Discounts come off after the band
The band fixes the starting charge; reductions apply on top of it. The band itself does not change when your circumstances do — the discount does.
- Single-person discount — 25%. One adult counted as resident.
- All-student household — exempt. No council tax due at all.
- Disregarded adults — 25% or 50%. Full-time students, live-in carers and people who are severely mentally impaired are not counted when adding up the adults in the home.
- Disabled band reduction — one band lower. For a home adapted for a disabled resident. A Band A home drops to five ninths of Band D, below the normal Band A rate.
- Empty and second homes — a premium, not a discount. Councils may add up to 100% for a second home or a home empty 1 to 5 years, rising with the length of the vacancy.
Work out a specific bill, band and discount together with the council tax calculator.
Frequently asked questions
What are the council tax bands?
England and Scotland have eight bands, A to H. Wales has nine, A to I. The band is set by the property's open-market value on a fixed past date — 1 April 1991 in England and Scotland, 1 April 2003 in Wales — not by what the home is worth today. In England, Band A covers homes valued up to £40,000 in 1991 and Band H covers anything over £320,000. Northern Ireland has no bands at all; it charges domestic rates on each property's individual capital value.
How much is council tax for each band?
There is no national figure, because every council sets its own Band D charge and the other bands are fixed by law as a proportion of it. Band A pays six ninths of Band D and Band H pays double, so a Band H home always pays exactly three times a Band A home in England and Wales. Applying those proportions to the average Band D charge for England (£2,392) gives roughly £1,595 at Band A and £4,784 at Band H — an estimate for an average council, not your bill.
How do I find out what council tax band my property is in?
Look it up by postcode on the official register — the Valuation Office Agency for England and Wales, or the Scottish Assessors Association for Scotland. Both are free and neither asks for personal details. Your band is also printed on your council tax bill. Beware of sites that charge for this; the information is public.
Why is my council tax band based on 1991 values?
Because England has never had a council tax revaluation. Bands were set from a valuation exercise carried out for 1 April 1991 and have never been rebased, so a home built in 2024 is still given the price it would have fetched in 1991. Wales revalued once, to 2003 values, effective 2005. Scotland also still uses 1991 values. This is why two similar homes on the same street can sit in different bands — their relative values in 1991 differed, or one was banded on incomplete information.
Can I challenge my council tax band?
Yes, and it is free. You ask the Valuation Office Agency (England and Wales) or your local Assessor (Scotland) to review the band, which is called making a proposal or a challenge. The strongest evidence is either sale prices of similar neighbouring properties at the relevant valuation date, or that comparable homes nearby sit in a lower band. Note that a review can move your band up as well as down, and it can affect neighbours in identical properties, so check the comparable evidence before you apply.
Do Scottish council tax bands work the same way?
The value ranges are different and the top bands are steeper. Since 1 April 2017 a Scottish Band H pays 2.45x the Band D charge, where in England and Wales Band H pays 2.00x. Bands A to D are unchanged in proportion. Scottish bills also carry separate water and sewerage charges, collected by the council on Scottish Water's behalf, which are not council tax and are not included in the band proportions.
Does Northern Ireland have council tax bands?
No. Northern Ireland never adopted council tax and still uses domestic rates. Each property is given its own capital value based on 1 January 2005 prices rather than being put into a band, and the bill is that capital value multiplied by the combined regional and district rate for the council area. So there is no Band A to H in Northern Ireland, and comparisons with the rest of the UK are not like for like.
What discounts reduce a council tax bill?
The band sets the starting charge; discounts come off afterwards. A sole adult occupier gets 25% off. A household where every occupier is a full-time student is exempt entirely. Some people are 'disregarded' when counting adults, including full-time students, live-in carers and those severely mentally impaired, which can produce a 25% or 50% reduction. There is also a disabled band reduction that charges an adapted home at one band lower — and a Band A home at five ninths of Band D, below the normal Band A rate.
Sources
- GOV.UK — Understand how council tax bands are assessed
- Local Government Finance Act 1992, s.5 — England and Wales bands and proportions
- Local Government Finance Act 1992, s.74 — Scottish bands and proportions
- MHCLG — Council tax levels set by local authorities in England 2026 to 2027
- Welsh Government — Council tax levels: April 2026 to March 2027
- Scottish Government — Council tax datasets
- nidirect — Valuation of domestic properties for rates
Band value ranges and proportions are statutory and taken from the Local Government Finance Act 1992. Average Band D charges are the published 2026-27 figures for each nation.