Council Tax is a local taxation system used in England, Scotland, and Wales to fund local services such as rubbish collection, police, and fire brigades. (Northern Ireland uses rates instead.) It is charged on domestic properties and is usually paid by the residents (owner or tenant). The amount you pay depends on your property’s valuation band and the council’s annual budget.
2026 update: Most councils have confirmed their 2026/27 rates, with an average increase of 4.5% in England. Check your local authority’s website for exact figures.
Properties are placed in bands based on their estimated market value as of 1 April 1991 in England and Scotland, and 1 April 2003 in Wales. The band determines the base amount you pay.
| Band | Value range (England, 1991) | Value range (Scotland, 1991) | Value range (Wales, 2003) |
|---|---|---|---|
| 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 | Over £324,000 |
| I | — | — | Over £424,000 (Wales only) |
Note: Northern Ireland uses domestic rates, not council tax. Each council sets its own annual rate per pound of value.
If you live alone (or only with certain disregarded persons), you get a 25% discount on your bill.
Some people are not counted for council tax purposes, e.g., full-time students, apprentices, people with severe mental impairments, carers, and under-18s. If everyone in the property is disregarded, you may get a 50% discount or even exemption.
Halls of residence and houses occupied only by full-time students are exempt (Class N). Individual students living in non-student households are disregarded (25% off).
From 2026, councils can charge up to 100% extra premium on empty homes (after 1 year) and second homes (subject to local discretion).
If your home has facilities for a disabled person, you may be entitled to a reduction to a lower band.
If you’re on a low income or benefits, you may qualify for Council Tax Reduction (formerly Council Tax Benefit). The scheme is means-tested and administered by your local council. Pensioners are protected under a national scheme; working-age applicants have local variations. Apply directly through your council’s website.
Your council sends a bill every March for the coming financial year (April to March). Usually you can pay in 10 or 12 monthly instalments. Payment methods: direct debit, online, phone, or at PayPoint. If you move, inform both old and new councils immediately to avoid overpayment.
You can challenge your council tax band through the Valuation Office Agency (England/Wales) or Scottish Assessors. Use the “check and challenge” process. Be aware: if you appeal and the band is raised, you could end up paying more.
Grounds for appeal: wrong band, property should be exempt, incorrect calculation of discount, etc. Follow the formal appeals process: first contact your council, then the Valuation Tribunal if unresolved. Note: you must keep paying your current bill while appealing.
England: Bands based on 1991 values, local council sets annual charge.
Scotland: Bands also 1991, but from 2026 some councils are consulting on replacing council tax with a different system – stay tuned.
Wales: Bands based on 2003 values, plus an extra Band I for high-value properties.
Northern Ireland: Domestic rates – a combination of regional and district rates based on capital value (last valued in 2005).
We reference official legislation and council websites.
Latest bands, premiums, and local council rates.
Easy‑to‑follow tables and plain English explanations.
Questions? Email us at info@totalcalchub.com – we’re here to help.
Last updated: April 2026