What council tax is
Council tax is a yearly charge on homes in England, Scotland and Wales that helps pay for local services such as rubbish collection, social care, schools, libraries, roads, police and fire services. It is usually paid by the adults who live in a home, whether they own it or rent it.
Every home is placed in a band according to its value on a fixed date in the past, not what it is worth today. Each council then sets a charge for Band D, and the other bands pay a fixed fraction of that.
Bands in England
England has eight bands, based on what a home would have sold for on 1 April 1991:
| Band | Value in 1991 | Share of Band D |
|---|---|---|
| A | Up to £40,000 | 6/9 |
| B | £40,001 to £52,000 | 7/9 |
| C | £52,001 to £68,000 | 8/9 |
| D | £68,001 to £88,000 | 9/9 |
| E | £88,001 to £120,000 | 11/9 |
| F | £120,001 to £160,000 | 13/9 |
| G | £160,001 to £320,000 | 15/9 |
| H | Over £320,000 | 18/9 |
Homes built since 1991 are given the band they would have been in had they existed then. England has never had a revaluation, so the bands still reflect 1991 prices.
Bands in Wales
Wales revalued homes using values on 1 April 2003 and added a ninth band, I, for the most valuable homes:
| Band | Value in 2003 | Share of Band D |
|---|---|---|
| A | Up to £44,000 | 6/9 |
| B | £44,001 to £65,000 | 7/9 |
| C | £65,001 to £91,000 | 8/9 |
| D | £91,001 to £123,000 | 9/9 |
| E | £123,001 to £162,000 | 11/9 |
| F | £162,001 to £223,000 | 13/9 |
| G | £223,001 to £324,000 | 15/9 |
| H | £324,001 to £424,000 | 18/9 |
| I | Over £424,000 | 21/9 |
The Welsh Government plans a further revaluation, with new bands, so these may change in the coming years.
Bands in Scotland
Scotland uses values on 1 April 1991, with lower thresholds than England. Since April 2017 the higher bands pay a larger share of Band D than before:
| Band | Value in 1991 | Share of Band D |
|---|---|---|
| A | Up to £27,000 | 240/360 |
| B | £27,001 to £35,000 | 280/360 |
| C | £35,001 to £45,000 | 320/360 |
| D | £45,001 to £58,000 | 360/360 |
| E | £58,001 to £80,000 | 473/360 |
| F | £80,001 to £106,000 | 585/360 |
| G | £106,001 to £212,000 | 705/360 |
| H | Over £212,000 | 882/360 |
How bands set the bill
The council's Band D charge is the starting point. Every other band pays a fixed fraction of it. In England and Wales a Band A home pays two-thirds of Band D, and a Band H home pays twice Band D, so Band H pays three times as much as Band A.
- Band D charge£2,100
- Band B ratio7/9 of Band D× 7/9
The calculator uses the national average Band D charge unless you enter your own council's figure under More options. Your council's figure is on your bill and its website.
Average bills for 2026/27
Using the average Band D charge in each nation, bills before discounts look like this:
| Band | England | Wales | Scotland |
|---|---|---|---|
| A | £1,595 | £1,522 | £1,108 |
| B | £1,860 | £1,776 | £1,293 |
| C | £2,126 | £2,029 | £1,477 |
| D | £2,392 | £2,283 | £1,662 |
| E | £2,924 | £2,790 | £2,184 |
| F | £3,455 | £3,298 | £2,701 |
| G | £3,987 | £3,805 | £3,255 |
| H | £4,784 | £4,566 | £4,072 |
| I | — | £5,327 | — |
Bills vary a lot between councils, and parish or town councils can add a small extra charge. Treat the averages as a guide only.
Working out your own bill
- 1Find your band
Search your postcode on GOV.UK for England and Wales, or the Scottish Assessors' website.
- 2Find your council's Band D charge
It is on your bill and the council's website, including any parish precept.
- 3Apply the band ratio
Multiply Band D by your band's fraction.
- 4Take off discounts and reductions
Such as the 25% single person discount.
- 5Add any premium
For second homes or long-term empty homes, if your council charges one.
Discounts and disregards
A full bill assumes at least two adults live in the home. If fewer adults count, the bill falls:
- Discount
- 25%
- Example
- Living alone
- Discount
- 50%
- Example
- All residents disregarded
Some people are "disregarded" and not counted, including:
- full-time students, student nurses and some apprentices and young people in training;
- people under 18, and 18 and 19-year-olds for whom Child Benefit is still paid;
- live-in carers, in many cases;
- people who are severely mentally impaired;
- people in hospital, a care home or prison, and some members of visiting forces.
So a single parent living with a 17-year-old, or someone living with a full-time student, can still get the 25% single person discount.
Exemptions
Some homes pay no council tax at all, for example when:
- everyone living there is a full-time student;
- everyone living there is under 18, or severely mentally impaired;
- the home is empty because the owner has moved into care or hospital, or has died (for a period);
- it is an annexe lived in by a dependent relative aged 65 or over, or who is disabled.
Rules differ slightly between England, Scotland and Wales. Ask your council which apply.
Reductions for disability and low income
Disabled band reduction. If your home has features essential for a disabled resident, such as an extra bathroom or kitchen, extra space for a wheelchair, or a room mainly used by them, you are billed as if your home were one band lower. Band A homes get a reduction of one-ninth of Band D instead.
Council Tax Reduction. If you are on a low income or claim benefits, your council may reduce your bill, sometimes to zero. Each council in England sets its own scheme; Scotland and Wales have national schemes. Apply to your council.
Claim even if you are unsure
Council Tax Reduction is separate from Universal Credit and not automatic. Many people who could get it never apply.
Paying your bill
Bills are sent in March for the year from 1 April. By default you pay in 10 monthly instalments, from April to January, but you can ask to pay in 12. A £2,392 bill is £239.20 a month over 10 months or £199.33 over 12.
If you miss a payment, the council can ask for the whole year's bill at once. Contact them straight away if you are struggling: they can often agree a plan.
Challenging your band
If you think your band is wrong, compare it with similar homes on your street. In England and Wales you can ask the Valuation Office Agency to review it; in Scotland, your local assessor. You must keep paying while the review happens.
A review can move your band up
The review looks at your home afresh. If it was under-banded, the band can go up as well as down, and neighbours' bands can change too.
You can also appeal within six months of becoming the person who pays for a home, or if the home has changed, for example after part of it was demolished.
Where the money goes
Your bill is shared between the bodies that provide local services. In a two-tier area of England, it can include the county council, district council, police and crime commissioner, fire authority and a parish or town council. Each sets its own share, called a precept. In England, most councils can raise council tax by up to about 5% a year without holding a local referendum.
Northern Ireland
Northern Ireland does not have council tax. Homes pay domestic rates instead, based on the home's capital value on 1 January 2005, multiplied by a rate set by the Executive and the local council. There is a cap on the value used for the most expensive homes.
Council tax when you move
Council tax is charged by the day. When you move, your old council works out a final bill up to your moving date, and your new council charges you from the day you move in. If you have paid ahead for your old home, you get a refund.
- Before you moveTell your old council
Give your moving date and forwarding address. Most councils have an online form.
- When you moveRegister with the new council
Tell them the date you moved in and who lives with you, so discounts are applied.
- First billCheck the band and discounts
Your first bill covers the rest of the year, split into the remaining monthly instalments.
Because the year's bill is spread over fewer months when you move mid-year, the first few instalments can be higher than you expect. You can ask to spread them over the remaining months up to March.
Tenants, landlords and shared houses
If you rent a whole home, you normally pay the council tax. In a house in multiple occupation, where tenants rent rooms on separate agreements and share facilities, the landlord is usually responsible and includes it in the rent.
When a rented home is empty between tenancies, the landlord pays. Some councils give a short discount for empty homes; many do not, and long-term empty homes can attract a premium.
If you share with friends on a joint tenancy, everyone named is jointly responsible for the whole bill, so it is worth agreeing how to split it.
How bills rise each year
Councils set their charges each spring. In England most can raise council tax by up to just under 5% a year without a local referendum: 2.99% for general spending plus 2% for adult social care. A few councils have been allowed larger rises.
- Band D this year£2,392
- Rise of 4.99%+£119
Scotland and Wales set their own limits and arrangements, and rises there have also been significant in recent years.
Common mistakes on council tax bills
Council tax bills are usually right, but a few mistakes come up again and again. Check yours for these:
- A missing discount. If you live alone, or everyone else in the home is disregarded, the 25% discount is not always added automatically. It can usually be backdated to when you became entitled.
- Old information about who lives there. When a student finishes their course, a partner moves out or a grown-up child leaves, tell the council so the discount, or the full charge, starts from the right date.
- Charged from the wrong date. Council tax is charged by the day. Check the start and end dates when you move, so you do not pay for days the previous or next occupier lived there.
- A premium that should not apply. Empty-home and second-home premiums have exceptions, for example homes being sold or let, or annexes used as part of the main home. Ask the council if one applies to you.
- Not claiming Council Tax Reduction. If your income is low, the reduction can cut the bill by up to 100%. It is separate from Universal Credit and must be claimed from the council.
If you spot a mistake, write to the council’s council tax team with the details and the date it started. If you are not happy with the answer, you can appeal to the valuation tribunal for your nation.