Council tax bands range from Band A (the lowest) to Band H (the highest). The amount you pay depends on the area you live in and the band your property falls into. Band D is used as the reference point because it is considered typical for a family home – every other band is calculated as a fixed fraction of the Band D rate.
Note for April 2026 onwards: 2026/27 council tax rates are set by individual councils each February and take effect from 1 April 2026. Check your local council’s website for your exact 2026/27 charge.
What is council tax?
Council tax is a locally-set annual charge paid to your local authority – the council – for essential services and the maintenance of your local area. For a full breakdown of where the money goes, see: What does council tax pay for?
Services funded by council tax include:
- Rubbish and recycling collection
- Road maintenance and street cleaning
- Libraries and leisure facilities
- Adult social care
- Local fire and police services (through precepts)
- Planning and environmental services
Each local authority in England, Wales and Scotland sets its own council tax rates for properties from Band A to Band H. Rates are updated annually and take effect on 1 April each year.
The band assigned to your property is based on the value it would have sold for in April 1991 in England and Scotland, or April 2003 in Wales – not its current market value.
Average council tax bills in 2025/26
Average council tax bills are quoted using Band D properties as a benchmark. However, there is a large range of possible charges depending on where you live and the value of your home.
| Nation | 2024/25 average (Band D) | 2025/26 average (Band D) | Change |
|---|---|---|---|
| England | £2,171/year | £2,280/year | +5.0% |
| Wales | £2,024/year | ~£2,125/year | ~+5.0% |
| Scotland | £1,421/year | ~£1,527/year | ~+7.5% |
Sources: Department for Levelling Up, Housing and Communities (DLUHC) – Council Tax Statistics 2025/26; Welsh Government – Local Government Finance Statistics; Scottish Government – Council Tax Statistics. Wales and Scotland 2025/26 figures are approximate; actual charges vary by council.
Within England, there is a huge variation between local authorities. In 2025/26, Band D council tax ranges from approximately £1,009/year in Wandsworth (London’s lowest-taxed borough) to over £2,670/year in Rutland (consistently England’s highest-charging council). See our full breakdown: Which areas have the UK’s highest council tax?
Council tax band ranges A to H
The table below shows the approximate range of annual council tax in England for each band, from the lowest-charging to the highest-charging local authority. Ranges are based on Wandsworth (~£1,009/yr Band D) and Rutland (~£2,670/yr Band D) for 2025/26.
| Band | England average | Lowest area (approx.) | Highest area (approx.) | Fraction of Band D |
|---|---|---|---|---|
| Band A | ~£1,520/yr | ~£673 | ~£1,780 | 6/9 |
| Band B | ~£1,773/yr | ~£785 | ~£2,077 | 7/9 |
| Band C | ~£2,027/yr | ~£897 | ~£2,373 | 8/9 |
| Band D | £2,280/yr | ~£1,009 | ~£2,670 | 9/9 (standard) |
| Band E | ~£2,787/yr | ~£1,234 | ~£3,263 | 11/9 |
| Band F | ~£3,293/yr | ~£1,458 | ~£3,857 | 13/9 |
| Band G | ~£3,800/yr | ~£1,681 | ~£4,450 | 15/9 |
| Band H | ~£4,560/yr | ~£2,018 | ~£5,340 | 18/9 (= 2x Band D) |
Figures are indicative; confirm your exact charge with your local council.
Every band is a fixed fraction of the Band D rate. This means that if your local Band D rate rises by 5%, your bill in any other band also rises by exactly 5%.
How your council tax band is decided
Your council tax band is assigned by the Valuation Office Agency (VOA) in England and Wales, or by the Scottish Assessors in Scotland. It is based on the estimated market value of your property at a fixed date in the past:
- England and Scotland: what the property would have sold for on 1 April 1991
- Wales: what the property would have sold for on 1 April 2003
England has not revalued properties since the system was introduced in 1993. This means the band reflects relative property values from over 30 years ago – not what your home would sell for today. A two-bedroom flat in a sought-after London street may sit in a higher band than a larger detached house in a rural area simply because the flat was proportionally more expensive in 1991.
How to check your band
- England and Wales: Use the VOA’s council tax band checker at GOV.UK
- Scotland: Use the Scottish Assessors Association website (saa.gov.uk)
Does house size affect council tax?
It is often assumed that bigger houses pay more council tax. In reality, your band is based on a combination of a property’s size, layout, features, location and condition as assessed at the 1991 valuation date.
A smaller house can sit in a higher band than a larger one if it was considered more valuable in 1991 – for example, a two-bedroom cottage in a desirable village may attract more council tax than a four-bedroom detached house in a less sought-after town.
How to reduce your council tax bill
There are several legitimate ways to reduce your council tax. Below are the most widely applicable. Also see: Am I paying too much council tax?
1. Single person discount – 25% off
If you are the only adult living in a property, you are entitled to a 25% single-person discount. Apply directly to your local council – most allow you to apply online. You must notify the council if your household circumstances change.
2. Student exemption – up to 100% off
If all occupants of a property are full-time students, the property is completely exempt from council tax. You must register with your local council and provide a student exemption certificate from your university or college. You still need to apply – the exemption is not automatic.
Part-time students do not qualify for the same exemption. If you live with a mix of full-time students and non-students, the non-students are still liable – but each student is disregarded in the bill calculation, which may reduce the amount owed.
3. Council tax reduction (for low incomes)
If you are on a low income or receive certain benefits – including Universal Credit, Pension Credit or Jobseeker’s Allowance – you may qualify for a council tax reduction (CTR). Each council runs its own CTR scheme. Apply via your local council’s website. Citizens Advice can help if you are unsure whether you qualify.
4. Disregarded occupants
Certain people are disregarded when counting the number of adults in a property for council tax purposes. Disregarded groups include:
- Full-time students and student nurses
- Apprentices and youth trainees
- People with severe mental impairments
- Live-in carers (who are not a spouse or partner)
- 18 and 19-year-olds still in secondary education
5. Challenge your council tax band
If you believe your property has been placed in the wrong band, you can challenge it with the VOA (England and Wales) or Scottish Assessors at no cost. A successful challenge is backdated to the date you raised it, which can result in a significant refund. According to the VOA, approximately one in three band challenges results in a reduction. Start your challenge at GOV.UK.
6. Empty property penalties – and exemptions
Empty properties no longer receive automatic council tax exemptions. Many councils now apply a premium surcharge:
- Properties empty for 2 to 5 years: up to 100% premium (double the standard rate)
- Properties empty for 5 to 10 years: up to 200% premium
- Properties empty for more than 10 years: up to 300% premium
When does council tax go up?
- January-February: Councils agree and publish proposed rates for the coming year
- February-March: Annual bills are sent to households
- 1 April: New rates take effect
How much can councils increase council tax?
In England, most councils can raise council tax by up to 5% per year without a local referendum – made up of a 3% core increase and a 2% adult social care precept. Some financially distressed councils (including Birmingham and Thurrock) have been granted dispensation to exceed this cap.
In Wales, limits are set by Welsh Ministers. In Scotland, following the end of the council tax freeze (through 2023/24), councils applied larger-than-usual increases in both 2024/25 and 2025/26.
Is council tax paid monthly?
By default, council tax is spread across 10 monthly instalments (April to January). You can request 12 monthly payments instead, or pay as a single annual lump sum.
Frequently asked questions about council tax
Council tax is an annual charge set by your local authority – the council – to fund local services including rubbish collection, road maintenance, social care, libraries, fire services and policing. The amount you pay depends on which band your property falls into and the rates your local council sets each April.
In 2025/26, the average Band D council tax bill is approximately £2,280 per year in England – up from £2,171 in 2024/25, a rise of around 5%. In Wales the average is approximately £2,125/year, and in Scotland, approximately £1,527/year. Bills vary significantly by local authority.
Your band is assigned by the Valuation Office Agency (VOA) in England and Wales, or the Scottish Assessors in Scotland. It is based on your property’s estimated value in April 1991 (or April 2003 for Wales). You can check your band for free at GOV.UK or via the Scottish Assessors Association website.
Yes. If you are the only adult in the property, you receive a 25% single-person discount. Full-time students living alone or with other students are fully exempt. People on low incomes may qualify for a council tax reduction through their local council. Other discounts exist for carers, people with severe mental impairments and some apprentices.
Wandsworth in London has consistently held the lowest Band D council tax in England. In 2025/26, Band D properties in Wandsworth pay approximately £1,009 per year – roughly 55% below the England average of £2,280.
Rutland in the East Midlands consistently has the highest Band D council tax in England. In 2025/26, Band D properties in Rutland pay approximately £2,670 per year. Several councils in Dorset, Nottinghamshire and East Sussex are also among the most expensive.
Full-time students are exempt from council tax. A property occupied solely by full-time students pays no council tax. Apply to your local council with a student exemption certificate from your university. If you live with non-students, they are still liable – but students are disregarded in the calculation, which may reduce the bill.
Contact the Valuation Office Agency (VOA) in England and Wales, or your local Scottish Assessor, to begin a band challenge. You need to show that comparable properties nearby are in a lower band. There is no fee and a successful challenge is backdated, potentially resulting in a significant refund.
If you miss a payment, your council will issue a reminder. Continued non-payment can lead to a magistrate’s court liability order, allowing enforcement through bailiffs, deductions from earnings or benefits, or – in extreme cases – committal proceedings. Contact your council as soon as possible; most offer affordable payment plans.
Council tax is primarily based on the property band, not the number of residents. However, the number of adults affects whether you receive a discount. If only one adult lives in a property, a 25% single-person discount applies. Certain people (students, carers, people with severe mental impairments) are disregarded entirely and do not count toward the adult total.
Sources: Department for Levelling Up, Housing and Communities (DLUHC) – Council Tax Statistics for Local Authorities in England 2025/26; Welsh Government – Local Government Finance Statistics; Scottish Government – Council Tax Statistics. Wandsworth and Rutland figures are estimated based on 2024/25 confirmed charges and reported increases.
Council tax rates change each April. Always check your local council’s website for your exact bill and the latest 2026/27 rates.
