How council tax bands work in England, Scotland and Wales
The short answer: your council tax band depends on what your home would have been worth on 1 April 1991 in England and Scotland, or 1 April 2003 in Wales. There are eight bands, A to H (nine in Wales, up to I). Each band pays a set fraction of Band D, which your council sets each year. In England, the average Band D bill is £2,392 in 2026/27.
England bands and average bills
| Band | 1991 value | Share of Band D | Average bill 2026/27 |
|---|---|---|---|
| A | Up to £40,000 | 6/9 | £1,595 |
| B | £40,001 to £52,000 | 7/9 | £1,860 |
| C | £52,001 to £68,000 | 8/9 | £2,126 |
| D | £68,001 to £88,000 | 9/9 | £2,392 |
| E | £88,001 to £120,000 | 11/9 | £2,924 |
| F | £120,001 to £160,000 | 13/9 | £3,455 |
| G | £160,001 to £320,000 | 15/9 | £3,987 |
| H | Over £320,000 | 18/9 | £4,784 |
Your actual bill depends on your council, and includes amounts for the police, fire service and any parish or town council. Band D in some areas is several hundred pounds above or below the average.
Scotland
Scotland also uses 1991 values, but its bands start lower and the higher bands pay more than in England, since the ratios were changed in 2017.
| Band | 1991 value | Share of Band D |
|---|---|---|
| A | Up to £27,000 | 67% |
| B | £27,001 to £35,000 | 78% |
| C | £35,001 to £45,000 | 89% |
| D | £45,001 to £58,000 | 100% |
| E | £58,001 to £80,000 | 131% |
| F | £80,001 to £106,000 | 163% |
| G | £106,001 to £212,000 | 196% |
| H | Over £212,000 | 245% |
Wales
Wales was revalued in 2005 using 2003 prices and added a ninth band, I.
| Band | 2003 value | 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 |
A revaluation was due in 2028, but the Welsh Government is reviewing it. Northern Ireland uses domestic rates instead of council tax.
Working out your home's band
The band is fixed for your home, not you, so it does not change when you move in. It can change if:
- The home is split into flats or flats are merged.
- It is extended and then sold. The band is only reviewed on sale, not when the work is done.
- Someone asks for a review and the band is found to be wrong.
- The area changes a lot, for example due to major new development.
Challenging your band
- Look up the bands of similar homes on your street.
- If yours is higher than most similar homes, ask the Valuation Office Agency in England and Wales, or your local assessor in Scotland, to review it. It is free.
- If your band falls, you are usually refunded back to when you became liable.
A review looks at your home afresh, so the band can also go up, and neighbours' bands can change too. Avoid paid "band reduction" services; you can do it yourself.
Lowering the bill another way
Discounts often save more than a band change: a 25% single person discount, disregards for students and carers, and Council Tax Reduction for lower incomes. See council tax discounts and exemptions.
Why some bands look wrong
Bands were set from 1991 values, often from a quick external look at each street. Homes extended since then keep their old band until they are sold, and some areas have moved up or down in value compared with others. That is why two similar houses on the same street can be in different bands, and why a challenge is sometimes successful.
New builds, conversions and annexes
- New builds: the Valuation Office Agency estimates what the home would have been worth in 1991 (2003 in Wales) when it is finished. You can challenge the band within six months of moving in.
- Converted flats: each flat gets its own band once it is a separate home.
- Annexes: an annexe used by a family member may get a 50% discount or be exempt, for example if it is used by a dependent relative.
Moving home
Council tax is charged daily, so you pay each council only for the days you live there. Tell both councils your moving date, and you'll get a final bill or refund for the old address.
Average Band D figure for England, 2026/27 (MHCLG). Bills vary by council.
Common questions
What are council tax bands based on?
In England and Scotland, what your home would have sold for on 1 April 1991. In Wales, what it would have sold for on 1 April 2003. Bands are not based on today’s value.
How much more does each band pay?
Each band pays a fixed fraction of Band D. In England, Band A pays 6/9 of Band D and Band H pays twice Band D, so Band H pays three times as much as Band A.
How do I find my council tax band?
Search your postcode on GOV.UK for England and Wales, or on the Scottish Assessors website for Scotland. Your council tax bill also shows it.
Can I get my council tax band changed?
You can ask the Valuation Office Agency (England and Wales) or your local assessor (Scotland) to review it if you think it is wrong. Your band can also go up after a review, so check similar homes first.
Will council tax bands be revalued?
There are no plans to revalue England or Scotland. Wales planned a revaluation for 2028, but the Welsh Government is reviewing that plan.