Council Tax Bands Explained: A-H for England, Scotland and Wales (2026/27)
Your council tax band determines how much you pay. Bands are based on property valuations from 1991 (England and Scotland) or 2003 (Wales). Here is how they work across all three nations.
How Council Tax Bands Work
When council tax was introduced in 1993, every home in England and Scotland was placed into one of eight bands (A to H) based on its open market value as of 1 April 1991. Wales was revalued in 2003 and given a ninth band (I).
This means a property worth £500,000 today could easily be in Band C or D if it was worth less than £88,000 in 1991. The banding reflects 1991 values, not current market prices.
Each band has a fixed ratio to Band D, which is the national benchmark. Band A pays two-thirds of the Band D rate. Band H pays double. Your actual bill depends on your band, your local council's Band D rate, and any discounts you qualify for.
England: Council Tax Bands 2026/27
Based on April 1991 property valuations. Average Band D rate: £2,392.
| Band | 1991 Value | Ratio | % of Band D | Average Annual | Typical Property |
|---|---|---|---|---|---|
| A | Up to £40,000 | 6/9 | 67% | £1,595 | Small terraced house, bedsit, studio flat |
| B | £40,001 - £52,000 | 7/9 | 78% | £1,861 | Small terraced house, some flats |
| C | £52,001 - £68,000 | 8/9 | 89% | £2,127 | Average terraced, small semi-detached |
| Dbenchmark | £68,001 - £88,000 | 9/9 | 100% | £2,392 | Average semi-detached, small detached |
| E | £88,001 - £120,000 | 11/9 | 122% | £2,924 | Large semi-detached, average detached |
| F | £120,001 - £160,000 | 13/9 | 144% | £3,455 | Large detached house |
| G | £160,001 - £320,000 | 15/9 | 167% | £3,987 | Substantial detached house |
| H | Over £320,000 | 18/9 | 200% | £4,784 | Largest, most valuable properties |
Scotland: Council Tax Bands 2026/27
Scotland uses the same 1991 valuation date as England but with lower band thresholds because Scottish property values were lower. In 2017, the Scottish Government changed the multipliers for bands E to H, making higher bands pay proportionally more than in England.
| Band | 1991 Value | Ratio | Average Annual |
|---|---|---|---|
| A | Up to £27,000 | 240/360 | £1,018 |
| B | £27,001 - £35,000 | 280/360 | £1,187 |
| C | £35,001 - £45,000 | 320/360 | £1,357 |
| Dbenchmark | £45,001 - £58,000 | 360/360 | £1,527 |
| E | £58,001 - £80,000 | 473/360 | £2,006 |
| F | £80,001 - £106,000 | 585/360 | £2,485 |
| G | £106,001 - £212,000 | 705/360 | £2,994 |
| H | Over £212,000 | 882/360 | £3,744 |
Scotland's bands E to H use steeper multipliers since 2017. A Band H property in Scotland pays about 245% of Band D, compared to 200% in England.
Wales: Council Tax Bands 2026/27
Wales is the only UK nation to have been revalued since 1993. The 2003 revaluation used April 2003 property values and added Band I for the most valuable properties.
| Band | 2003 Value | Ratio | Average Annual |
|---|---|---|---|
| A | Up to £44,000 | 6/9 | £1,417 |
| B | £44,001 - £65,000 | 7/9 | £1,653 |
| C | £65,001 - £91,000 | 8/9 | £1,889 |
| Dbenchmark | £91,001 - £123,000 | 9/9 | £2,125 |
| E | £123,001 - £162,000 | 11/9 | £2,597 |
| F | £162,001 - £223,000 | 13/9 | £3,069 |
| G | £223,001 - £324,000 | 15/9 | £3,542 |
| H | £324,001 - £424,000 | 18/9 | £4,250 |
| I | Over £424,000 | 21/9 | £4,958 |
How to Find Your Band
England and Wales
- Go to voa.gov.uk
- Select "Check your council tax band"
- Enter your postcode and select your address
- Your band and valuation date are shown instantly
Scotland
- Go to saa.gov.uk
- Select "Council Tax" from the menu
- Search your address
- Your band is shown along with your assessor
Your bill
Your annual council tax bill also shows your band. It arrives in March or April each year. If you cannot find it, your council's website will have a lookup tool.
Band Ratios: A Worked Example
The ratio system means Band A pays 6/9 of the Band D rate and Band H pays 18/9 (double). Here is how that works for a council with a Band D rate of £2,392:
Band A
6/9 of £2,392
£1,595
Band B
7/9 of £2,392
£1,861
Band C
8/9 of £2,392
£2,127
Band D
9/9 of £2,392
£2,392
Band E
11/9 of £2,392
£2,924
Band F
13/9 of £2,392
£3,455
Band G
15/9 of £2,392
£3,987
Band H
18/9 of £2,392
£4,784
The gap between Band A and Band H is significant. A Band H household pays three times as much as a Band A household in the same council area.
Why Bands Are Controversial
The 1991 valuations are now 35 years old. Properties that were in fields in 1991 are now on housing estates. A two-bedroom flat in central London that was worth £60,000 in 1991 might be worth £600,000 today, but it sits in Band C alongside a three-bedroom house in the Midlands that has barely doubled in value.
The original banding was done quickly. Valuers drove through streets making estimates without entering most properties. Errors crept in. The Valuation Office Agency has estimated that hundreds of thousands of properties may be in the wrong band.
Successive governments have avoided revaluation because it would create winners and losers. Properties in areas where values have grown fastest (typically London and the South East) would be rebanded upwards, increasing bills for millions of households.
Frequently Asked Questions
Why are council tax bands based on 1991 property values?
Council tax was introduced in 1993 to replace the poll tax. The government used April 1991 as the valuation date because it was the most recent data available. England and Scotland have never been revalued since. Wales was revalued in 2003. After 35 years, many properties are in bands that no longer reflect their relative value.
How do I find out what council tax band I am in?
For England and Wales, search your address on the Valuation Office Agency website at voa.gov.uk. For Scotland, use the Scottish Assessors Association website at saa.gov.uk. Both are free and show your current band instantly.
Can my council tax band change?
Yes. You can challenge your band if you believe it is wrong. The VOA can also change bands after certain property alterations such as extensions, demolitions, or merging or splitting dwellings. In 2023/24, 27% of challenges resulted in a lower band.
Why does Wales have 9 council tax bands?
When Wales was revalued in 2003, Band I was added for properties worth over £424,000 at 2003 values. This captured the growth in high-value properties since the original 1993 banding. England and Scotland still have 8 bands (A to H).