Council Tax in Scotland and Wales: How It Differs from England (2026/27)
Most council tax guides focus on England. Scotland and Wales have different band thresholds, valuation dates, and rates. Here is how all three nations compare.
Key Differences at a Glance
| England | Scotland | Wales | |
|---|---|---|---|
| Number of bands | 8 (A to H) | 8 (A to H) | 9 (A to I) |
| Valuation date | 1 April 1991 | 1 April 1991 | 1 April 2003 |
| Last revaluation | Never (original 1993) | Never (original 1993) | 2005 (using 2003 values) |
| Average Band D | £2,392 | £1,527 | £2,125 |
| 2026/27 rise | 4.9% | 7.1% | 5.2% |
| Band lookup | voa.gov.uk | saa.gov.uk | voa.gov.uk |
Scotland
Scotland uses the same 1991 valuation date as England but has lower band thresholds because Scottish property values were lower. Band A in Scotland starts at properties worth up to £27,000 (vs £40,000 in England), and Band H starts at over £212,000 (vs £320,000 in England).
The average Band D rate in Scotland is £1,527, significantly lower than England's £2,392. However, council tax in Scotland rose by 7.1% in 2026/27.
The 2017 Multiplier Changes
In 2017, the Scottish Government changed the multipliers for bands E to H, making them pay proportionally more. Before 2017, the ratios were the same as England. After the change:
Band E
England: 11/9
Scotland: 473/360
Band F
England: 13/9
Scotland: 585/360
Band G
England: 15/9
Scotland: 705/360
Band H
England: 18/9
Scotland: 882/360
This means a Band H property in Scotland pays about 245% of the Band D rate, compared to 200% in England. The reform was designed to make the system slightly more progressive.
Scotland Band Thresholds
| Band | 1991 Value | Average Annual |
|---|---|---|
| A | Up to £27,000 | £1,018 |
| B | £27,001 - £35,000 | £1,187 |
| C | £35,001 - £45,000 | £1,357 |
| D | £45,001 - £58,000 | £1,527 |
| E | £58,001 - £80,000 | £2,006 |
| F | £80,001 - £106,000 | £2,485 |
| G | £106,001 - £212,000 | £2,994 |
| H | Over £212,000 | £3,744 |
Wales
Wales is the only UK nation to have been revalued since council tax was introduced. The 2003 revaluation used property values as of 1 April 2003, and a ninth band (Band I) was added for the most valuable properties.
The average Band D rate in Wales is £2,125, lower than England but higher than Scotland. Council tax rose by 5.2% in 2026/27.
Because Wales uses 2003 valuations, the band thresholds are different from England and Scotland. A property worth £100,000 in 2003 falls in Band D in Wales, whereas the same 2003 value might correspond to a much higher 1991 value (and therefore a higher band) in England.
Wales Band Thresholds
| Band | 2003 Value | Average Annual |
|---|---|---|
| A | Up to £44,000 | £1,417 |
| B | £44,001 - £65,000 | £1,653 |
| C | £65,001 - £91,000 | £1,889 |
| D | £91,001 - £123,000 | £2,125 |
| E | £123,001 - £162,000 | £2,597 |
| F | £162,001 - £223,000 | £3,069 |
| G | £223,001 - £324,000 | £3,542 |
| H | £324,001 - £424,000 | £4,250 |
| I | Over £424,000 | £4,958 |
Northern Ireland: Domestic Rates
Northern Ireland does not have council tax. Instead, it uses domestic rates, a completely different system. Rates are based on the capital value of your property as assessed by Land and Property Services (LPS).
There are no bands. Your bill is calculated by multiplying your property's capital value by a rate set annually. The system is administered by LPS rather than local councils.
The banding system, discounts, and exemptions described elsewhere on this site apply only to England, Scotland, and Wales.
Frequently Asked Questions
Is council tax different in Scotland?
Yes. Scotland has lower band thresholds, steeper multipliers for bands E to H since 2017, and lower average rates (£1,527 Band D vs £2,392 in England).
How many bands does Wales have?
Wales has 9 bands (A to I). Band I was added when Wales was revalued in 2003 for properties over £424,000 at 2003 values.
Does Northern Ireland have council tax?
No. Northern Ireland uses domestic rates, a different system based on capital value. The banding system does not apply there.
Is council tax cheaper in Scotland?
On average, yes. The Band D average is £1,527 vs £2,392 in England. But higher bands in Scotland pay proportionally more due to 2017 multiplier changes.