How are UK Council Tax bands set?

Council Tax bands are set by the Valuation Office Agency (VOA) in England and Wales and the Scottish Assessors Association (SAA) in Scotland. England and Scotland use property valuations as at 1 April 1991. Wales rebanded in 2003, so Welsh bands use valuations as at 1 April 2003 and include an extra Band I for the most valuable properties. Your band determines a fixed ratio of the Band D rate set by your local authority - for example a Band B home pays 7/9 of Band D, while a Band H home pays 18/9.

Can I appeal my Council Tax band?

Yes. In England and Wales you can challenge your band with the VOA if you have evidence the valuation was wrong - for example sale prices of similar properties at the relevant valuation date, or a material change in the area. You can ask for a review free of charge through the VOA online service. In Scotland, you appeal to the local Assessor and, if unresolved, to the Local Taxation Chamber. There is no deadline for the initial challenge in most cases, but successful rebandings produce a refund only from the date you started living at the property (or 1993 in some cases). Appeals can also lead to a higher band, so check comparable properties first.

What is the Single Person Discount?

If only one adult lives at the property as their main home, the Council Tax bill is reduced by 25%. The adult must be 18 or over and the property must be their sole or main residence. The discount is not automatic in most areas - you have to apply to the billing authority and confirm annually. Lying about household composition to claim the discount is a criminal offence (Section 14 of the Local Government Finance Act 1992) and councils run data-matching exercises against the electoral roll to detect false claims.

Do full-time students pay Council Tax?

Full-time students are "disregarded" for Council Tax purposes, meaning they do not count as adults when working out whether the Single Person Discount or full exemption applies. If a property is occupied only by full-time students, the bill is 100% exempt. If a student lives with one non-student adult, the non-student gets the 25% Single Person Discount. The course must be at least one academic year long, at least 21 hours per week of study, and at a UK university or college recognised by the relevant authority.

What is the severely mentally impaired (SMI) disregard?

A person diagnosed as severely mentally impaired (for example dementia, severe learning disability, or a long-term mental health condition) is disregarded for Council Tax purposes. They must have a certificate from a registered medical practitioner and be entitled to a qualifying benefit (such as Attendance Allowance, the daily living component of PIP, or Severe Disablement Allowance). If everyone in the household is SMI-disregarded, the property is exempt. If only one counted adult remains, that adult gets the 25% Single Person Discount.

What is Council Tax Reduction (CTR)?

Council Tax Reduction (sometimes called Council Tax Support) is a means-tested scheme that reduces the bill for low-income households. Each English billing authority sets its own scheme (working-age claimants typically pay between 0% and 30% of the gross bill), while Scotland and Wales operate national schemes that protect a wider group. Pensioners are protected by national rules in all three countries. Apply directly to your billing authority - you can apply alongside Universal Credit or as a standalone claim.

How many instalments can I pay over?

The statutory default is 10 instalments running from April to January, with February and March payment-free. Since 2013 every billing authority in England and Wales must offer 12 instalments on request, spreading the bill across the full year. Scottish councils typically offer 10 instalments by default and 12 on request. Spreading payments over 12 months makes each instalment 16-17% smaller but the annual total is unchanged - paying monthly by direct debit is the cheapest way (most councils charge a fee for non-direct-debit payment plans).

Does Northern Ireland have Council Tax?

No. Northern Ireland uses Domestic Rates instead, administered by Land & Property Services (LPS) and the 11 district councils. The bill is a percentage of the capital value of the property (the 2005 valuation) split into a regional rate set by the Department of Finance and a district rate set by the council. There is no banding system - the bill scales continuously with property value. This calculator covers England, Scotland, and Wales only.

Why is Westminster Council Tax so low compared to other London boroughs?

Westminster has the lowest Council Tax in mainland Britain because the borough generates very large business rates and parking income relative to its small residential population, and historically chose to subsidise residents rather than build large general reserves. Wandsworth follows a similar model. Both boroughs charge well under £1,000 at Band D - roughly half the London average - while still funding a full range of services. Note this is before the Greater London Authority (GLA) precept, which is the same across all London boroughs.

How do precepts work?

The Band D figure on your bill is the sum of several precepts. In two-tier areas (most of England outside London and the metropolitan counties) the county council typically charges the largest share (around 70-80%), the district council a smaller share (10-20%), the police and crime commissioner around 10%, and fire and rescue 2-5%. Parish or town councils add a few percent more in some areas. In single-tier areas (unitary authorities, London boroughs, metropolitan districts) the billing authority charges the bulk and the police/fire precepts are added separately. The calculator uses the full Band D rate inclusive of every precept.

UK Council Tax Band E 2026/27

Band E properties pay a fixed 11/9 ratio of the local Band D Council Tax rate - around 122.2% of Band D. The ratio is statutory: every billing authority in England, Scotland, and Wales applies the same 11/9 multiplier to its published Band D rate.

Band E ratio

11/9

122.2% of Band D

Cheapest in our sample

£2,763

Stockport (england)

Dearest in our sample

£3,113

Nottingham (england)

Top 20 local authorities at Band E

Sorted by 2025/26 annual bill (Band D × 11/9) inclusive of all precepts. Monthly figures assume the default 10-instalment plan and the alternative 12-instalment plan available on request.

Local authority	Country	Band D (LA)	Band E annual	Monthly (10)	Monthly (12)
Nottingham	england	£2,547	£3,113	£311	£259
Brighton and Hove	england	£2,492	£3,046	£305	£254
Bristol	england	£2,400	£2,933	£293	£244
Newcastle upon Tyne	england	£2,399	£2,932	£293	£244
Reading	england	£2,399	£2,932	£293	£244
Wirral	england	£2,380	£2,909	£291	£242
Neath Port Talbot	wales	£2,363	£2,888	£289	£241
Liverpool	england	£2,356	£2,880	£288	£240
Calderdale	england	£2,353	£2,876	£288	£240
Oldham	england	£2,336	£2,855	£286	£238
Plymouth	england	£2,331	£2,849	£285	£237
Luton	england	£2,317	£2,832	£283	£236
Salford	england	£2,304	£2,816	£282	£235
Coventry	england	£2,294	£2,804	£280	£234
Kirklees	england	£2,294	£2,804	£280	£234
Milton Keynes	england	£2,289	£2,798	£280	£233
Leicester	england	£2,280	£2,787	£279	£232
Bradford	england	£2,271	£2,776	£278	£231
Sunderland	england	£2,270	£2,774	£277	£231
Stockport	england	£2,261	£2,763	£276	£230

How Band E works

Council Tax bands are set by the Valuation Office Agency (VOA) in England and Wales and the Scottish Assessors Association (SAA) in Scotland. The relevant valuation date is 1 April 1991 in England and Scotland, and 1 April 2003 in Wales. A property's band is fixed at that date - new builds are banded by analogy with comparable older stock.

Once a property is in Band E, the bill is the local Band D rate multiplied by the statutory 11/9 ratio. The Band D rate itself bundles every precept that appears on a resident's bill: billing authority, county or upper-tier (in two-tier areas), police, fire, and parish or town council where applicable. The figures in the table above are inclusive of all precepts.

Discounts and disregards stack on top of the band amount. A single-adult household gets a 25% Single Person Discount; an all-student household is 100% exempt; severely mentally impaired residents are disregarded from the adult count. Use the main calculator to model your exact household.

Cite or embed - free under CC BY 4.0

Council Tax calculator - change LA, band, household, and discounts.
Stamp Duty calculator - SDLT on property purchase in England and NI.
LBTT (Scotland) and LTT (Wales) - devolved property transfer taxes.
Mortgage affordability - factor Council Tax into housing cost.

Other bands

Frequently asked questions

How are UK Council Tax bands set?: Council Tax bands are set by the Valuation Office Agency (VOA) in England and Wales and the Scottish Assessors Association (SAA) in Scotland. England and Scotland use property valuations as at 1 April 1991. Wales rebanded in 2003, so Welsh bands use valuations as at 1 April 2003 and include an extra Band I for the most valuable properties. Your band determines a fixed ratio of the Band D rate set by your local authority - for example a Band B home pays 7/9 of Band D, while a Band H home pays 18/9.
Can I appeal my Council Tax band?: Yes. In England and Wales you can challenge your band with the VOA if you have evidence the valuation was wrong - for example sale prices of similar properties at the relevant valuation date, or a material change in the area. You can ask for a review free of charge through the VOA online service. In Scotland, you appeal to the local Assessor and, if unresolved, to the Local Taxation Chamber. There is no deadline for the initial challenge in most cases, but successful rebandings produce a refund only from the date you started living at the property (or 1993 in some cases). Appeals can also lead to a higher band, so check comparable properties first.
What is the Single Person Discount?: If only one adult lives at the property as their main home, the Council Tax bill is reduced by 25%. The adult must be 18 or over and the property must be their sole or main residence. The discount is not automatic in most areas - you have to apply to the billing authority and confirm annually. Lying about household composition to claim the discount is a criminal offence (Section 14 of the Local Government Finance Act 1992) and councils run data-matching exercises against the electoral roll to detect false claims.
Do full-time students pay Council Tax?: Full-time students are "disregarded" for Council Tax purposes, meaning they do not count as adults when working out whether the Single Person Discount or full exemption applies. If a property is occupied only by full-time students, the bill is 100% exempt. If a student lives with one non-student adult, the non-student gets the 25% Single Person Discount. The course must be at least one academic year long, at least 21 hours per week of study, and at a UK university or college recognised by the relevant authority.
What is the severely mentally impaired (SMI) disregard?: A person diagnosed as severely mentally impaired (for example dementia, severe learning disability, or a long-term mental health condition) is disregarded for Council Tax purposes. They must have a certificate from a registered medical practitioner and be entitled to a qualifying benefit (such as Attendance Allowance, the daily living component of PIP, or Severe Disablement Allowance). If everyone in the household is SMI-disregarded, the property is exempt. If only one counted adult remains, that adult gets the 25% Single Person Discount.
What is Council Tax Reduction (CTR)?: Council Tax Reduction (sometimes called Council Tax Support) is a means-tested scheme that reduces the bill for low-income households. Each English billing authority sets its own scheme (working-age claimants typically pay between 0% and 30% of the gross bill), while Scotland and Wales operate national schemes that protect a wider group. Pensioners are protected by national rules in all three countries. Apply directly to your billing authority - you can apply alongside Universal Credit or as a standalone claim.
How many instalments can I pay over?: The statutory default is 10 instalments running from April to January, with February and March payment-free. Since 2013 every billing authority in England and Wales must offer 12 instalments on request, spreading the bill across the full year. Scottish councils typically offer 10 instalments by default and 12 on request. Spreading payments over 12 months makes each instalment 16-17% smaller but the annual total is unchanged - paying monthly by direct debit is the cheapest way (most councils charge a fee for non-direct-debit payment plans).
Does Northern Ireland have Council Tax?: No. Northern Ireland uses Domestic Rates instead, administered by Land & Property Services (LPS) and the 11 district councils. The bill is a percentage of the capital value of the property (the 2005 valuation) split into a regional rate set by the Department of Finance and a district rate set by the council. There is no banding system - the bill scales continuously with property value. This calculator covers England, Scotland, and Wales only.
Why is Westminster Council Tax so low compared to other London boroughs?: Westminster has the lowest Council Tax in mainland Britain because the borough generates very large business rates and parking income relative to its small residential population, and historically chose to subsidise residents rather than build large general reserves. Wandsworth follows a similar model. Both boroughs charge well under £1,000 at Band D - roughly half the London average - while still funding a full range of services. Note this is before the Greater London Authority (GLA) precept, which is the same across all London boroughs.
How do precepts work?: The Band D figure on your bill is the sum of several precepts. In two-tier areas (most of England outside London and the metropolitan counties) the county council typically charges the largest share (around 70-80%), the district council a smaller share (10-20%), the police and crime commissioner around 10%, and fire and rescue 2-5%. Parish or town councils add a few percent more in some areas. In single-tier areas (unitary authorities, London boroughs, metropolitan districts) the billing authority charges the bulk and the police/fire precepts are added separately. The calculator uses the full Band D rate inclusive of every precept.

Top 20 local authorities at Band E

How Band E works

Related

Other bands

Frequently asked questions