Bands explained

Council tax bands: A to H for England, Scotland and Wales (2026/27)

Every UK home is placed in a band based on what it was worth on a single date in the past. The band determines what fraction of the local Band D charge you pay. Here is how the system works in each of the three nations.

How bands work

Council tax bands are not a sliding scale of property values. They are eight (or nine in Wales) fixed rungs. Every property is placed on a rung based on what an estate agent would have asked for it on 1 April 1991 in England and Scotland, or 1 April 2003 in Wales.

Once you are on a rung, you pay a fixed proportion of the local Band D charge. That charge is set by your council each February for the year starting in April. So your bill is determined by two things: which rung you are on, and which council you live in.

England: 8 bands, 1991 valuations

Set by statute

Band	1991 value	Ratio to D	Typical 2026/27
A	Up to £40,000	6/9	£1,595
B	£40,001 – £52,000	7/9	£1,861
C	£52,001 – £68,000	8/9	£2,127
D	£68,001 – £88,000	9/9	£2,392
E	£88,001 – £120,000	11/9	£2,924
F	£120,001 – £160,000	13/9	£3,455
G	£160,001 – £320,000	15/9	£3,987
H	Over £320,000	18/9	£4,784

Typical figures use the England Band D average (£2,392) and the statutory ratios. Your council's actual rate may be much higher or lower.

Scotland: 8 bands, lower thresholds

Different ratios

Scotland uses 1991 valuations like England, but the band thresholds are lower. In 2017 the Scottish government raised the multiplier on bands E to H, so larger homes pay proportionally more than they do in England.

Band	1991 value	Ratio to D (post-2017)
A	Up to £27,000	240/360
B	£27,001 – £35,000	280/360
C	£35,001 – £45,000	320/360
D	£45,001 – £58,000	360/360
E	£58,001 – £80,000	473/360
F	£80,001 – £106,000	585/360
G	£106,001 – £212,000	705/360
H	Over £212,000	882/360

Wales: 9 bands, 2003 valuations

Includes Band I

Wales is the only UK nation to have revalued. In 2003 it added a ninth band (I) for the highest-value properties. Welsh band ratios mirror England's for bands A to H, with Band I paying twenty-one-ninths of Band D.

Band	2003 value	Ratio to D
A	Up to £44,000	6/9
B	£44,001 – £65,000	7/9
C	£65,001 – £91,000	8/9
D	£91,001 – £123,000	9/9
E	£123,001 – £162,000	11/9
F	£162,001 – £223,000	13/9
G	£223,001 – £324,000	15/9
H	£324,001 – £424,000	18/9
I	Over £424,000	21/9

How to find your band

England and Wales: visit gov.uk/council-tax-bands and enter your postcode.
Scotland: visit saa.gov.uk and use the council tax band lookup.
Make a note of your band and the bands of the three to five most-similar nearby properties.
If similar homes on your street are in a lower band, you may have grounds to challenge your band.

Why bands are controversial

English and Scottish bands rest on 35-year-old valuations. Estates built on what were fields in 1991 are sometimes banded against sales of nearby pre-1991 properties that were not really comparable. The Institute for Fiscal Studies has argued for years that the system is regressive and overdue a revaluation. Successive governments have shelved the idea.

Worked example: the band ratio in practice

Suppose your council has set a Band D rate of £2,400. A Band A home in the same council area pays six-ninths of that, which is £1,600. A Band H home pays eighteen-ninths, which is £4,800, exactly double the Band D rate. The Band E threshold trick is to remember that Band E pays eleven-ninths, not the simple half-step you might expect.

Frequently asked questions

Why are bands based on 1991 valuations?

When council tax replaced the community charge (the so-called poll tax) in 1993, the government valued every home in England, Scotland and Wales as it stood on 1 April 1991. England and Scotland have never been revalued. Wales was revalued in 2003 and added a Band I.

How do I find out my council tax band?

In England and Wales, use the Valuation Office Agency tool at gov.uk/council-tax-bands. In Scotland, use the Scottish Assessors site at saa.gov.uk. Type your postcode, then your address, and you will see your band along with comparable properties on the same street.

What does the band ratio mean?

Every band pays a fixed proportion of the Band D charge. In England and Wales, Band A pays six-ninths of Band D and Band H pays eighteen-ninths (double Band D). The ratio is set by statute, so once your council sets a Band D rate, every other band falls into place.

Why might my modern property be in a low band?

If your home was a field or a smaller property in 1991, it was valued at the lower 1991 figure. The VOA does revalue when properties are substantially altered, but only at sale. A modern five-bed extension on a 1991 cottage may still be in a relatively low band.