Complete guide to council tax bands and rates across England, Scotland, and Wales for 2025/26. Includes average rates by local authority, band multipliers, discounts, exemptions, and a council tax estimator tool.
Council Tax Estimator — England 2025/26
Band D Rate (area)—
Your Band—
Band Multiplier—
Full Annual Rate—
Discount Applied—
Annual Council Tax—
Monthly (10 months)—
Council Tax Bands — England 2025/26
Council tax bands in England are based on estimated property values as at 1 April 1991 — the same valuations that have been in use since council tax was introduced in 1993. Each band pays a fixed proportion of the Band D rate, which each local authority sets annually.
England — Band Values and Average Annual Rates 2025/26
Band
1991 Property Value
Ratio
England Average 2025/26
A
Up to £40,000
6/9
£1,447
B
£40,001 – £52,000
7/9
£1,688
C
£52,001 – £68,000
8/9
£1,929
D
£68,001 – £88,000
9/9 (reference)
£2,171
E
£88,001 – £120,000
11/9
£2,653
F
£120,001 – £160,000
13/9
£3,134
G
£160,001 – £320,000
15/9
£3,617
H
Over £320,000
18/9
£4,341
Averages are based on England national average Band D rate of £2,171 for 2025/26. Your actual bill depends on your local authority's rate.
Rates by Local Authority
Selected Local Authority Band D Rates 2025/26
Council / Area
Band D 2025/26
Band A
Band G
England Average
£2,171
£1,447
£3,617
London Average
£1,700
£1,133
£2,833
Birmingham
£2,291
£1,527
£3,818
Manchester
£2,124
£1,416
£3,540
Bristol
£2,430
£1,620
£4,050
Leeds
£2,002
£1,335
£3,337
Sheffield
£2,350
£1,567
£3,917
Westminster
£1,850
£1,233
£3,083
Wandsworth
£1,520
£1,013
£2,533
Nottingham
£2,600
£1,733
£4,333
Figures are illustrative based on reported 2025/26 council tax bills. Always check your local council's website for the precise rate applicable to your property.
How Council Tax Is Calculated
How the band ratio works: Each band pays a proportion of the Band D rate. Band A pays 6/9ths (two-thirds), while Band H pays 18/9ths (double the Band D rate). The Band D rate is set annually by each local authority and is made up of elements from the district council, county council, police precept, and fire authority precept.
Components of Your Council Tax Bill
District / Borough / City Council element
County Council element (two-tier areas)
Police and Crime Commissioner precept
Fire and Rescue Authority precept
Parish / Town Council precept (if applicable)
Adult Social Care precept (most councils)
Discounts and Exemptions
Situation
Discount
Single occupant
25%
Full-time students only
100% exempt
Severe Mental Impairment (SMI)
Disregarded
Care leavers (under 25)
Exempt (many areas)
Disabled band reduction
One band lower
Annexe discount
50%
Scotland, Wales & Northern Ireland
Scotland — LBTT Bands A–H
Scotland uses Bands A–H but with its own system of multipliers and individual council rates set by 32 Scottish councils. The band valuations are also based on 1991 property values. The Additional Dwelling Supplement (ADS) applies to second homes but is an LBTT matter, not council tax.
Rates set by each Scottish council annually
Scottish Water charge is separate
Check SAA (saa.gov.uk) for band lookup
Wales — Bands A–H (2005 Values)
Wales uses Bands A–H but carried out a revaluation of properties in 2005, unlike England which still uses 1991 values. Welsh councils set their own Band D rates annually through the Welsh Government framework. The ratios between bands are different from England.
Northern Ireland does not use council tax. Instead, it uses a Domestic Rates system based on the current capital value of the property (revalued in 2005 for the 2007 system). The Domestic Rate consists of:
Regional rate — set by the Northern Ireland Executive
District rate — set by each of the 11 councils
Rate bill = capital value × (regional rate + district rate poundage)
Rate Relief Scheme available for low-income households
How to Check or Challenge Your Band
England & Wales: Check your council tax band at the Valuation Office Agency website (gov.uk/council-tax-bands). You can search by postcode. If you believe your band is too high, you can propose a change to the VOA. Evidence of comparable properties in lower bands is the strongest basis for a challenge.
Scotland: Check your band via the Scottish Assessors Association at saa.gov.uk. Contact the relevant local assessor to propose a change. A successful challenge is backdated to when you moved in or to 1 April 1993, whichever is later.
Frequently Asked Questions
What are the council tax bands in England?
England has 8 council tax bands (A to H) based on estimated property values as at 1 April 1991. Band A covers properties valued up to £40,000 in 1991, rising through to Band H for properties over £320,000. Each band pays a fixed proportion of the Band D rate: from 6/9 for Band A up to 18/9 (double) for Band H. Each local authority sets the Band D rate each year.
What is the average council tax for 2025/26?
The England average Band D council tax for 2025/26 is approximately £2,171 per year. This translates to roughly £181 per month on a typical 10-instalment direct debit plan. Rates vary enormously by area — London averages are lower (around £1,700) while some northern and Midlands councils exceed £2,500 for Band D due to lower property values meaning the tax base is more reliant on higher band households.
Can I get a council tax discount?
Yes. Single occupants receive a 25% discount — making up around 30% of all households. Full-time students living alone are completely exempt. People with Severe Mental Impairment (SMI) are disregarded for the purposes of counting occupants. Disabled people may apply for a band reduction if the property has been adapted. Some councils offer council tax support schemes for low-income households that reduce bills further.
How do I find out my council tax band?
In England and Wales, use the Valuation Office Agency (VOA) website at gov.uk/council-tax-bands — simply enter your postcode to find your band. In Scotland, search the Scottish Assessors Association (SAA) website at saa.gov.uk. Alternatively, your council tax bill will clearly state your band. You can also call your local council and they can confirm the band for any address.
Can I appeal my council tax band?
Yes, you can challenge your band if you believe it is wrong. The strongest grounds are evidence that comparable properties on your street or in your area are placed in a lower band. Contact the Valuation Office Agency (England/Wales) or your local Assessor (Scotland). There is no time limit to challenge, and if successful, the new lower band is normally backdated to when you moved in, potentially resulting in a substantial refund.
How is council tax calculated?
Your council sets a Band D rate each spring for the new financial year. Your band's ratio is then applied to that rate. For example, if your council sets Band D at £2,200 and your property is Band B, you pay 7/9 of £2,200 = £1,711. The bill is then adjusted for any discounts or exemptions. Most councils offer the choice of 10 or 12 monthly instalments.
Is council tax different in Scotland and Wales?
Yes. Scotland uses Bands A–H with its own multipliers and individual rates set by 32 councils — the system is similar but the rates and property value basis differ. Wales also uses Bands A–H but revalued properties in 2005 rather than using 1991 values as England does. Northern Ireland has no council tax at all, instead using a Domestic Rates system based on the capital value of each property multiplied by a poundage set by the Executive and the relevant council.
Mustafa Bilgic (MB) is the founder of UKCalculator.com, covering UK local government finance, property tax, and personal finance. Council tax rates sourced from local authority budget setting reports and DLUHC published data. Last reviewed: 20 February 2026.