Council Tax Bands England 2025/26: Complete Guide
Everything you need to know about council tax bands A to H in England — how bands are set, what you pay, discounts, exemptions and how to appeal.
Council Tax Bands A to H Explained
In England, every domestic property is assigned to one of eight valuation bands (A to H) based on the estimated market value of the property on 1 April 1991. This historical valuation date has never been updated for England, meaning bands reflect property values from over 30 years ago, not current market prices.
| Band | 1991 Value Range | Ratio to Band D | Approx. 2025/26 Annual Bill* |
|---|---|---|---|
| A | Up to £40,000 | 6/9 (67%) | ~£1,447 |
| B | £40,001–£52,000 | 7/9 (78%) | ~£1,682 |
| C | £52,001–£68,000 | 8/9 (89%) | ~£1,930 |
| D | £68,001–£88,000 | 9/9 (100%) | ~£2,171 |
| E | £88,001–£120,000 | 11/9 (122%) | ~£2,653 |
| F | £120,001–£160,000 | 13/9 (144%) | ~£3,135 |
| G | £160,001–£320,000 | 15/9 (167%) | ~£3,619 |
| H | Over £320,000 | 18/9 (200%) | ~£4,342 |
*Approximate figures based on average Band D of £2,171 for England 2025/26. Actual bills vary by local authority.
Use our Council Tax Calculator to find the precise amount for your local authority and band.
Band D: The Reference Band
Band D is used as the reference point from which all other bands are calculated using fixed fractions. Every council sets its Band D charge, then applies the fractions to calculate the charge for all other bands. The government also uses Band D as the measure when reporting council tax levels and changes.
The average Band D council tax bill in England for 2025/26 is approximately £2,171 per year (including the police and fire precepts). This represents a rise of around £103 (4.99%) from 2024/25.
Typical Band D Amounts by Area 2025/26
Council tax varies enormously between local authorities. Here are some illustrative examples for 2025/26 (Band D, full year, including county, district, police and fire precepts where applicable):
| Local Authority | Approx. Band D 2025/26 | Notes |
|---|---|---|
| Rutland | ~£2,670 | Consistently among the highest in England |
| Nottingham City | ~£2,650 | High due to financial pressures |
| Dorset | ~£2,620 | Large rural authority |
| Surrey | ~£2,400 | County + district combined |
| Birmingham City | ~£2,200 | Large metropolitan authority |
| Manchester City | ~£2,050 | Metropolitan borough |
| Westminster | ~£850 | Cross-subsidy from business rates |
| City of London | ~£600 | Very low; high business rate income |
How to Find Your Council Tax Band
There are several ways to find out which band your property is in:
- Check your council tax bill: Your annual bill from your local council shows your band prominently on the first page.
- Use the Valuation Office Agency (VOA) lookup: Go to gov.uk/find-your-council-tax-band and enter your postcode to see your band and the band of neighbouring properties.
- Contact your local council: Your council's website or customer service can confirm your band.
- Check the Land Registry: If the property is recently sold, the agent or solicitor will have confirmed the council tax band as part of property information.
Council Tax Discounts
25% Single Person Discount
If you are the only adult resident in your property, you are entitled to a 25% discount on your council tax bill. This applies regardless of your income or the value of the property. Apply to your local council; the discount remains in place as long as you are the sole adult resident.
50% Discount
A 50% discount applies if all adult residents of the property are disregarded for council tax purposes. Disregarded persons include full-time students, apprentices, student nurses, and severely mentally impaired individuals. Combining two disregarded adults can result in a 50% reduction.
Disabled Band Reduction Scheme
If someone in your household is substantially and permanently disabled, your property may be re-banded to the band below its actual band (or receive the equivalent reduction if already in Band A). To qualify, the property must have features or extra space required by reason of the disability.
Full Council Tax Exemptions
Certain properties and situations attract a 100% exemption (zero council tax). These include:
| Exemption Class | Who / What Qualifies |
|---|---|
| Class N — Students | Properties occupied solely by full-time students |
| Class U — Severely mentally impaired | Properties occupied solely by people who are severely mentally impaired |
| Class F — Deceased persons' estates | Empty property of a deceased person (up to 6 months after probate) |
| Class B — Owned by body discharging charitable purposes | Empty property owned by a charity (up to 6 months) |
| Class L — Repossessed property | Repossessed properties held by a mortgage lender |
| Class M — Hall of residence | Student halls of residence |
| Class O — Armed forces accommodation | Properties owned by the Secretary of State for Defence |
Council Tax Reduction (CTR)
Council Tax Reduction, formerly known as Council Tax Benefit, is a scheme to help people on low incomes pay their council tax. The key points are:
- Pensioners are protected by a nationally set minimum scheme; councils cannot reduce CTR for pensioners below the minimum
- Working-age CTR schemes are set locally by each council — so the rules vary significantly between areas
- CTR can reduce your bill by up to 100% in some areas
- Eligibility depends on income, savings, household composition, and your council's scheme
- You apply directly to your local council; it is not administered by HMRC
- Unlike Housing Benefit, CTR is a discount on your bill, not a payment to you
Second Homes and Empty Properties
Rules for second homes and empty properties have been significantly tightened in recent years:
Second Homes (from April 2024)
Councils in England can now charge a 100% premium on second homes, meaning the council tax bill could be double the standard amount (200% total). This is in addition to the standard council tax. Councils have discretion on whether to apply this premium and at what level (up to 100% extra).
Empty Properties
- Short-term empty properties (less than 1 year): Councils may apply a full charge with no discount, or may apply a short exemption period of up to 6 months
- Long-term empty properties (1-5 years): Councils can charge a 100% premium (200% total)
- Long-term empty properties (5-10 years): Councils can charge a 200% premium (300% total)
- Long-term empty properties (10+ years): Councils can charge a 300% premium (400% total)
How to Challenge Your Council Tax Band
If you believe your property is in the wrong council tax band, you can challenge it. The process in England involves:
- Check comparable properties: Use the VOA's online tool to see the bands assigned to similar properties in your street. Look for properties with similar size, age, and features.
- Contact the VOA informally: You can contact the Valuation Office Agency to discuss whether a reband might be appropriate before making a formal challenge.
- Make a formal proposal: Submit a formal proposal to the VOA online or by letter. You will need to provide evidence that your band is wrong (e.g., sale prices of comparable properties from around 1991 or evidence of different banding for identical properties).
- VOA review: The VOA will investigate and may change your band, leave it unchanged, or propose a different band. If they propose a higher band, you can withdraw your challenge.
- Appeal to Valuation Tribunal: If you disagree with the VOA's decision, you can appeal to the independent Valuation Tribunal for England.
Scotland, Wales and Northern Ireland
Scotland
Scotland uses the same A to H band structure as England, with bands based on 1991 property values. Scottish councils set their own Band D rates. Unlike England, the Scottish Government has greater involvement in setting council tax levels and has previously frozen council tax for several years. Council tax in Scotland is generally lower than England on a Band D basis.
Wales
Wales revalued properties in 2003 and uses nine bands (A to I) based on property values at 1 April 2003. This means Welsh bands better reflect relative property values than England's 1991 values. A further revaluation was considered but postponed. Welsh councils set their own Band D rates.
Northern Ireland
Northern Ireland does not use council tax. Instead, it uses a rates system based on the current rental value of the property (domestic rate poundage × Net Annual Value). Rates are collected by Land and Property Services (LPS), a government agency.
Council Tax Increases 2025/26
For 2025/26, the government set a referendum threshold (the level above which a local vote is required) of:
- 3% for general council tax purposes
- 2% additional for the adult social care precept
- Combined maximum of 4.99% without a local referendum
Police and Crime Commissioners were permitted to raise the police precept by up to £14 per year for Band D properties.
A number of financially distressed councils (those with or seeking Section 114 notices) were granted special ministerial consent to raise council tax by higher amounts in 2025/26. Examples include some councils that received permission to raise by 7-10% or more as part of financial rescue packages.
How Council Tax Is Paid
Council tax is typically paid in 10 monthly instalments (April to January), though you can request to pay in 12 equal monthly instalments on request in most areas. Your council will set up a Direct Debit, or you can pay by bank transfer, online, or in person.
If you fail to pay council tax, the council will issue reminders, then a final notice. If payment is still not made, the council can apply for a liability order from the magistrates' court, allowing them to recover the debt through bailiffs, deductions from your salary or benefits, or in extreme cases, imprisonment for wilful non-payment.
Frequently Asked Questions
In England, go to gov.uk/find-your-council-tax-band and enter your postcode. You can also check your annual council tax bill, contact your local council, or look at the Valuation Office Agency (VOA) list of properties in your area. In Scotland, use the Scottish Assessors Association website (saa.gov.uk). In Wales, use the VOA Wales tool.
Band D is the standard reference band from which all other bands are calculated. The average Band D council tax bill in England for 2025/26 is approximately £2,171 per year, following the maximum permitted increase of 4.99%. However, actual amounts vary significantly — from around £850 in Westminster to over £2,650 in Rutland or Nottingham.
Yes. If you believe your council tax band is wrong, you can make a formal proposal to the Valuation Office Agency (VOA) in England. You will need evidence that comparable properties are in lower bands. Be cautious: the VOA can also move your band upward if the evidence supports it. If the VOA does not agree, you can appeal to the independent Valuation Tribunal for England.
Full exemptions (100% discount) include properties occupied solely by full-time students, severely mentally impaired individuals living alone, and certain other categories. Properties may also be temporarily exempt when newly built, empty after a bereavement, or repossessed. Low-income households may receive Council Tax Reduction of up to 100% through the local council's CTR scheme.
For 2025/26, the government permitted English councils to increase council tax by up to 4.99% without holding a local referendum: a 3% core increase plus 2% for the adult social care precept. Most councils applied the maximum permitted increase. Some financially distressed councils received special permission for higher rises. The average Band D bill rose to approximately £2,171, up from around £2,068 in 2024/25.
Council Tax Reduction (CTR), formerly Council Tax Benefit, is a discount for people on low incomes. It can reduce your council tax bill by up to 100%. Pensioners are protected by a nationally set minimum, while each council sets its own scheme for working-age claimants. You apply to your local council, and eligibility depends on income, savings, and household composition. Unlike Housing Benefit, CTR is a direct reduction on your bill, not a cash payment.
Related Calculators and Guides
This guide is for information purposes only. Council tax rules vary by local authority and individual circumstances. Always check with your local council or a qualified adviser for advice specific to your situation. Figures are based on information available in February 2026 for the 2025/26 tax year.