Council tax Council tax bands

Houses in hands

Your council tax band is calculated based on the value of your property

Council tax bands are calculated using the value of the property that you live at a certain point in time.

Local councils will set the amount of tax that you must pay based on these council tax bands.

This guide explains how council tax bands are calculated in England, Scotland, Wales and Northern Ireland. 

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 current 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. 

More on this...