Council tax bands explained

Every home in England is in one of eight council tax bands, A to H. The band depends on what the home was worth on 1 April 1991, and fixes its share of the council's charge.

The bands and what they cost on average

The band values come from the Local Government Finance Act 1992, and so do the ratios: Band A pays 6/9 of Band D, Band H pays 18/9. The average Band D in England for 2026 to 2027 is £2,391.52, from GOV.UK.

England, 2026 to 2027
Band	Value on 1 April 1991	Share of Band D	At the average Band D
A	up to £40,000	6/9	£1,594.35
B	£40,001 to £52,000	7/9	£1,860.07
C	£52,001 to £68,000	8/9	£2,125.80
D	£68,001 to £88,000	9/9	£2,391.52
E	£88,001 to £120,000	11/9	£2,922.97
F	£120,001 to £160,000	13/9	£3,454.42
G	£160,001 to £320,000	15/9	£3,985.87
H	over £320,000	18/9	£4,783.04

Scotland

Scotland uses its own bands, also based on 1991 values, and different fractions of Band D, set by section 74 of the same Act. The average Band D for 2026 to 2027 is £1,653.44, from the Scottish Government, not counting water and sewerage charges.

Scotland, 2026 to 2027
Band	Value on 1 April 1991	Share of Band D	At the average Band D
A	up to £27,000	240/360	£1,102.29
B	£27,001 to £35,000	280/360	£1,286.01
C	£35,001 to £45,000	320/360	£1,469.72
D	£45,001 to £58,000	360/360	£1,653.44
E	£58,001 to £80,000	473/360	£2,172.44
F	£80,001 to £106,000	585/360	£2,686.84
G	£106,001 to £212,000	705/360	£3,237.99
H	over £212,000	882/360	£4,050.93

Wales

Wales revalued homes at 1 April 2003 values and has nine bands, A to I, set by section 5 of the Act. The average Band D for 2026 to 2027 is £2,283.08, from the Welsh Government.

Wales, 2026 to 2027
Band	Value on 1 April 2003	Share of Band D	At the average Band D
A	up to £44,000	6/9	£1,522.05
B	£44,001 to £65,000	7/9	£1,775.73
C	£65,001 to £91,000	8/9	£2,029.40
D	£91,001 to £123,000	9/9	£2,283.08
E	£123,001 to £162,000	11/9	£2,790.43
F	£162,001 to £223,000	13/9	£3,297.78
G	£223,001 to £324,000	15/9	£3,805.13
H	£324,001 to £424,000	18/9	£4,566.16
I	over £424,000	21/9	£5,327.19

The value is what the home would have sold for in 1991, not what it is worth now: the Valuation Office Agency sets it, and explains how on GOV.UK. You can look up any home's band on GOV.UK.

Highest and lowest Band D in England

Highest: Dorset (£2,765.02), Lewes (£2,756.17), Nottingham (£2,755.39), Rutland (£2,737.58), Wealden (£2,728.43).

Lowest: Wandsworth (£1,028.21), Westminster (£1,049.55), City of London (£1,329.56), Hammersmith and Fulham (£1,519.51), Kensington and Chelsea (£1,666.65).

Sources

Council tax in Band A as a share of Band D, England: 6 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band B as a share of Band D, England: 7 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band C as a share of Band D, England: 8 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band D as a share of Band D, England: 9 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band E as a share of Band D, England: 11 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band F as a share of Band D, England: 13 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band G as a share of Band D, England: 15 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band H as a share of Band D, England: 18 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band A in England, at 1 April 1991 values: £40,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band B in England, at 1 April 1991 values: £52,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band C in England, at 1 April 1991 values: £68,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band D in England, at 1 April 1991 values: £88,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band E in England, at 1 April 1991 values: £120,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band F in England, at 1 April 1991 values: £160,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band G in England, at 1 April 1991 values: £320,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax discount when you live on your own, or everyone else in your home is disregarded: 25%. Source: GOV.UK: Council Tax, who has to pay. Checked 14 November 2026.
Council tax discount when everyone in your home is disregarded: 50%. Source: GOV.UK: Council Tax, who has to pay. Checked 14 November 2026.
Monthly payments a council tax bill is usually split into: 10 payments. Source: GOV.UK: Council Tax, paying your bill. Checked 14 November 2026.
Monthly payments a council can spread a bill over instead: 12 payments. Source: GOV.UK: Council Tax, paying your bill. Checked 14 November 2026.
Council tax in Band A as a share of Band D, Wales: 6 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band B as a share of Band D, Wales: 7 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band C as a share of Band D, Wales: 8 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band D as a share of Band D, Wales: 9 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band E as a share of Band D, Wales: 11 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band F as a share of Band D, Wales: 13 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band G as a share of Band D, Wales: 15 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band H as a share of Band D, Wales: 18 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band I as a share of Band D, Wales: 21 ninths of Band D. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band A in Wales, at 1 April 2003 values: £44,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band B in Wales, at 1 April 2003 values: £65,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band C in Wales, at 1 April 2003 values: £91,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band D in Wales, at 1 April 2003 values: £123,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band E in Wales, at 1 April 2003 values: £162,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band F in Wales, at 1 April 2003 values: £223,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band G in Wales, at 1 April 2003 values: £324,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Top of Band H in Wales, at 1 April 2003 values: £424,000. Source: Local Government Finance Act 1992, section 5. Checked 14 November 2026.
Council tax in Band A as a share of Band D, Scotland: 240 360ths of Band D. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Council tax in Band B as a share of Band D, Scotland: 280 360ths of Band D. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Council tax in Band C as a share of Band D, Scotland: 320 360ths of Band D. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Council tax in Band D as a share of Band D, Scotland: 360 360ths of Band D. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Council tax in Band E as a share of Band D, Scotland: 473 360ths of Band D. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Council tax in Band F as a share of Band D, Scotland: 585 360ths of Band D. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Council tax in Band G as a share of Band D, Scotland: 705 360ths of Band D. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Council tax in Band H as a share of Band D, Scotland: 882 360ths of Band D. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Top of Band A in Scotland, at 1 April 1991 values: £27,000. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Top of Band B in Scotland, at 1 April 1991 values: £35,000. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Top of Band C in Scotland, at 1 April 1991 values: £45,000. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Top of Band D in Scotland, at 1 April 1991 values: £58,000. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Top of Band E in Scotland, at 1 April 1991 values: £80,000. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Top of Band F in Scotland, at 1 April 1991 values: £106,000. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Top of Band G in Scotland, at 1 April 1991 values: £212,000. Source: Local Government Finance Act 1992, section 74 (Scotland). Checked 14 November 2026.
Council tax discount in Scotland when only one resident is not disregarded: 25%. Source: Local Government Finance Act 1992, section 79 (Scotland). Checked 14 November 2026.
Council tax discount in Scotland when every resident is disregarded: 50%. Source: Local Government Finance Act 1992, section 79 (Scotland). Checked 14 November 2026.
Council tax discount in Wales when only one adult lives in the home, or all others are disregarded: 25%. Source: GOV.WALES: Council Tax discounts, disregards, exemptions and reductions. Checked 14 November 2026.
Council tax discount in Wales when all adults in the home are disregarded: 50%. Source: GOV.WALES: Council Tax discounts, disregards, exemptions and reductions. Checked 14 November 2026.
Monthly instalments for a council tax bill issued by 30 April, England and Wales: 10 payments. Source: Council Tax (Administration and Enforcement) Regulations 1992, Schedule 1. Checked 14 November 2026.
Monthly instalments when the taxpayer asks for 12, England and Wales: 12 payments. Source: Council Tax (Administration and Enforcement) Regulations 1992, Schedule 1. Checked 14 November 2026.
Monthly payments a council tax bill is usually split into, Scotland: 10 payments. Source: mygov.scot: Council Tax, pay your bill. Checked 14 November 2026.
Monthly payments a bill can be spread over instead, Scotland: 12 payments. Source: mygov.scot: Council Tax, pay your bill. Checked 14 November 2026.
Council tax by council and band: GOV.UK: Council Tax levels set by local authorities in England 2026 to 2027, Table 9, published 25 March 2026; Scottish Government: Council Tax by Band 2026-27; Welsh Government: Council Tax levels, April 2026 to March 2027, Table 1.