Council tax Council tax bands
Council tax bands in England
Properties in England are put into one of eight bands (A-H), depending on the price they would have sold for in April 1991, when valuations for the new system were made. The valuation band ranges for England are as follows:
| Council tax bands in England | |
|---|---|
| Council tax valuation band | Ranges of value |
| A | Up to £40,000 |
| B | More than £40,000 and up to £52,000 |
| C | More than £52,000 and up to £68,000 |
| D | More than £68,000 and up to £88,000 |
| E | More than £88,000 and up to £120,000 |
| F | More than £120,000 and up to £160,000 |
| G | More than £160,000 and up to £320,000 |
| H | More than £320,000 |
Council tax bands in Scotland
Properties in Scotland are also put into one of eight bands (A-H), based on their value in April 1991 but the valuation band ranges are different.
| Council tax bands in Scotland | |
|---|---|
| Council tax valuation band | Ranges of value |
| A | Up to £27,000 |
| B | More than £27,000 and up to £35,000 |
| C | More than £35,000 and up to £45,000 |
| D | More than £45,000 and up to £58,000 |
| E | More than £58,000 and up to £80,000 |
| F | More than £80,000 and up to £106,000 |
| G | More than £106,000 and up to £212,000 |
| H | More than £212,000 |
Council tax bands in Wales
Properties in Wales were re-valued in 2003 and council tax bands are based on their market value on 1 April 2003. There are nine valuation bands (A-I)
| Council tax bands in Wales | |
|---|---|
| Council tax valuation band | Ranges of value |
| A | Up to £44,000 |
| B | More than £44,000 and up to £65,000 |
| C | More than £65,000 and up to £91,000 |
| D | More than £91,000 and up to £123,000 |
| E | More than £123,000 and up to £162,000 |
| F | More than £162,000 and up to £223,001 |
| G | More than £223,000 and up to £324,000 |
| H | More than £324,000 and up to £424,000 |
| I | More than £424,000 |
Domestic rates in Northern Ireland
Northern Ireland did not switch to council tax in the 1990s, but kept the old system of domestic rates, based on rental values. In 2007, Northern Ireland changed to a modified system of domestic rates, based on the capital value of individual properties.
The council tax system of property bands was not adopted however, so domestic rates bills continue to be set individually.
A three-year system of transitional relief was introduced (2007-2010) to assist those who experienced increases of 33% or more in their rate bill as a result of the change.
For more details see the Northern Ireland Assembly website.
- For any tax problems, call our experts on the Which? Money Helpline
- Renovating your home? Take a look at our guide to saving money
- Worried about tax on your property and rental income? Read our guide
