Data report
UK Council Tax Band D Ranking 2025/26: Cheapest and Most Expensive Areas
Original ranking of 71 UK local authority Band D council tax bills for 2025/26. Shows cheapest and most expensive LAs across England, Scotland, Wales and Northern Ireland, plus regional averages and country-level comparison.
The headline finding
Across 71 UK local authorities surveyed for 2025/26, Band D council tax ranges from £988 (Westminster, England) to £2,547 (Nottingham, England) - a difference of £1,559 a year on the same property band.
The UK-wide average Band D bill for 2025/26 is £2,025. Scotland averages £1,501, materially below the England average of £2,132. Wales averages £2,005. Northern Ireland uses a separate domestic rates system rather than the council tax band structure.
Top 10 cheapest UK council tax bills (Band D)
| Rank | Local Authority | Country | Region | Band D |
|---|---|---|---|---|
| 1 | Westminster | England | London | £988 |
| 2 | Wandsworth | England | London | £990 |
| 3 | South Lanarkshire | Scotland | Scotland | £1,462 |
| 4 | North Lanarkshire | Scotland | Scotland | £1,471 |
| 5 | Renfrewshire | Scotland | Scotland | £1,486 |
| 6 | Aberdeen City | Scotland | Scotland | £1,488 |
| 7 | Fife | Scotland | Scotland | £1,495 |
| 8 | Highland | Scotland | Scotland | £1,495 |
| 9 | Glasgow | Scotland | Scotland | £1,499 |
| 10 | Edinburgh | Scotland | Scotland | £1,521 |
Top 10 most expensive UK council tax bills (Band D)
| Rank | Local Authority | Country | Region | Band D |
|---|---|---|---|---|
| 1 | Nottingham | England | East Midlands | £2,547 |
| 2 | Brighton and Hove | England | South East | £2,492 |
| 3 | Bristol | England | South West | £2,400 |
| 4 | Reading | England | South East | £2,399 |
| 5 | Newcastle upon Tyne | England | North East | £2,399 |
| 6 | Wirral | England | North West | £2,380 |
| 7 | Neath Port Talbot | Wales | Wales | £2,363 |
| 8 | Liverpool | England | North West | £2,356 |
| 9 | Calderdale | England | Yorkshire and the Humber | £2,353 |
| 10 | Oldham | England | North West | £2,336 |
By region: average Band D council tax
| Region | LAs in sample | Average Band D | vs UK average |
|---|---|---|---|
| Scotland | 10 | £1,501 | £-524 |
| London | 10 | £1,692 | £-333 |
| Wales | 10 | £2,005 | £-20 |
| West Midlands | 6 | £2,148 | +£123 |
| East | 3 | £2,172 | +£147 |
| Yorkshire and the Humber | 10 | £2,221 | +£196 |
| North West | 8 | £2,233 | +£208 |
| South East | 7 | £2,265 | +£240 |
| North East | 2 | £2,335 | +£310 |
| East Midlands | 3 | £2,355 | +£330 |
| South West | 2 | £2,366 | +£341 |
England vs Scotland vs Wales: country-level comparison
The three UK devolved council tax jurisdictions show material structural differences. Scottish band valuations were last revalued in 1991 (same baseline as England, but Scotland has reformed precept structure since), Welsh stock was revalued in 2003, English band valuations are still 1991-era. This produces some Band D variation between countries reflecting both real cost differences and valuation-age mismatches.
| Country | LAs in sample | Average Band D | Cheapest | Most expensive |
|---|---|---|---|---|
| England | 51 | £2,132 | £988 (Westminster) | £2,547 (Nottingham) |
| Scotland | 10 | £1,501 | £1,462 (South Lanarkshire) | £1,546 (Dundee City) |
| Wales | 10 | £2,005 | £1,788 (Cardiff) | £2,363 (Neath Port Talbot) |
Northern Ireland uses a separate domestic rates system (regional + district rates as % of capital value) rather than council tax bands and is not included in this ranking. NI rate equivalents are calculated separately and not directly comparable to Band D figures.
How council tax is calculated
Each LA's published Band D bill is the headline figure. Other bands work as multiples of Band D:
| Band | Property value range (1991 baseline) | Multiplier of Band D |
|---|---|---|
| A | Up to £40,000 | 6/9 (~0.667) |
| B | £40,001 - £52,000 | 7/9 (~0.778) |
| C | £52,001 - £68,000 | 8/9 (~0.889) |
| D | £68,001 - £88,000 | 9/9 (1.000) |
| E | £88,001 - £120,000 | 11/9 (~1.222) |
| F | £120,001 - £160,000 | 13/9 (~1.444) |
| G | £160,001 - £320,000 | 15/9 (~1.667) |
| H | Over £320,000 | 18/9 (2.000) |
| I (Wales only) | Over £424,000 | 21/9 (~2.333) |
Welsh stock was revalued in 2003, so Welsh band thresholds differ from the 1991-era English bands. Welsh Band D range £91,001-£123,000 (vs English £68,001-£88,000). Welsh Band I exists where English bands stop at H.
Quotable findings for media use
- Across 71 UK local authorities surveyed for 2025/26, Band D council tax ranges from £988 (Westminster) to £2,547 (Nottingham) - a £1,559 difference on the same property band.
- The UK-wide average Band D bill for 2025/26 stands at approximately £2,025.
- Scotland averages £1,501 Band D, approximately £631 below the England average (£2,132).
- Wales averages £2,005 Band D, reflecting Welsh-specific banding from the 2003 revaluation.
- The 10 cheapest LAs all sit below £1,521. The 10 most expensive all sit above £2,336 - a structural gap of approximately £815 between the two ends of the distribution.
- Northern Ireland uses a separate domestic rates system rather than the council tax band structure. NI ratepayers cannot be directly compared to Band D bills.
Methodology
Data drawn from src/data/council-tax-rates.ts in the salarytax.uk repository. Source publications:
- England 2025/26: gov.uk "Council tax levels set by local authorities in England 2025 to 2026" (March 2025 statistical bulletin)
- Wales 2025/26: gov.wales "Council Tax levels by billing authority and band, April 2025 to March 2026"
- Scotland 2025/26: gov.scot "Scottish Local Government Finance Statistics: Council Tax 2025-26"
All Band D figures are inclusive of all precepts that appear on the resident's bill: the billing authority charge, county / upper-tier precept (where two-tier), police and crime commissioner precept, fire and rescue precept, and an unweighted parish / town council average where applicable.
2026/27 figures are not yet published as of this report date - LAs typically publish in March of the billing year. Most billing authorities raise Band D between 2% and 4.99% year-on-year (the referendum cap is 4.99% in England with the social-care precept add-on). Update cadence: this report will be refreshed when 2026/27 statistics publish.
Full data provenance + every source URL at salarytax.uk/methodology. Per-LA calculator at /council-tax-calculator.
About this report
Original ranking produced by salarytax.uk and republishable in part or whole with attribution to salarytax.uk. Specific calculator permalinks for journalist drill-down:
- UK Council Tax Calculator - per-LA per-band lookup
- UK Council Tax Complete Guide 2026/27
- UK Cost of Living calculator - city-level housing burden
Companion reports:
Press contact and full quotable assertions at salarytax.uk/press.