UK Council Tax Band D Ranking 2026/27: Cheapest and Most Expensive Areas
Original ranking of 71 UK local authority Band D council tax bills for 2026/27. Cheapest, most expensive, regional averages and country-level comparison across England, Scotland, Wales, NI.
The headline finding
Across 71 UK local authorities surveyed for 2026/27, Band D council tax ranges from £1,028 (Wandsworth, England) to £2,755 (Nottingham, England) - a difference of £1,727 a year on the same property band.
The UK-wide average Band D bill for 2026/27 is £2,198. Scotland averages £1,642, materially below the England average of £2,291. Wales averages £2,277. 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 | Wandsworth | England | London | £1,028 |
| 2 | Westminster | England | London | £1,050 |
| 3 | South Lanarkshire | Scotland | Scotland | £1,468 |
| 4 | North Lanarkshire | Scotland | Scotland | £1,555 |
| 5 | Fife | Scotland | Scotland | £1,574 |
| 6 | Edinburgh | Scotland | Scotland | £1,626 |
| 7 | Highland | Scotland | Scotland | £1,634 |
| 8 | Kensington and Chelsea | England | London | £1,667 |
| 9 | Aberdeenshire | Scotland | Scotland | £1,686 |
| 10 | Renfrewshire | Scotland | Scotland | £1,691 |
Top 10 most expensive UK council tax bills (Band D)
| Rank | Local Authority | Country | Region | Band D |
|---|---|---|---|---|
| 1 | Nottingham | England | East Midlands | £2,755 |
| 2 | Bristol | England | South West | £2,714 |
| 3 | Liverpool | England | North West | £2,674 |
| 4 | Stockport | England | North West | £2,619 |
| 5 | Reading | England | South East | £2,613 |
| 6 | Oldham | England | North West | £2,602 |
| 7 | Salford | England | North West | £2,594 |
| 8 | Brighton and Hove | England | South East | £2,581 |
| 9 | Newcastle upon Tyne | England | North East | £2,542 |
| 10 | Neath Port Talbot | Wales | Wales | £2,541 |
By region: average Band D council tax
| Region | LAs in sample | Average Band D | vs UK average |
|---|---|---|---|
| Scotland | 10 | £1,642 | £-556 |
| London | 10 | £1,792 | £-406 |
| Wales | 10 | £2,277 | +£79 |
| East | 3 | £2,320 | +£122 |
| West Midlands | 6 | £2,332 | +£134 |
| Yorkshire and the Humber | 10 | £2,348 | +£151 |
| North East | 2 | £2,370 | +£172 |
| South East | 7 | £2,426 | +£228 |
| North West | 8 | £2,505 | +£307 |
| East Midlands | 3 | £2,530 | +£332 |
| South West | 2 | £2,578 | +£380 |
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 | £2,291 | £1,028 (Wandsworth) | £2,755 (Nottingham) |
| Scotland | 10 | £1,642 | £1,468 (South Lanarkshire) | £1,748 (Aberdeen City) |
| Wales | 10 | £2,277 | £2,013 (Cardiff) | £2,541 (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 2026/27, Band D council tax ranges from £1,028 (Wandsworth) to £2,755 (Nottingham) - a £1,727 difference on the same property band.
- The UK-wide average Band D bill for 2026/27 stands at approximately £2,198.
- Scotland averages £1,642 Band D, approximately £650 below the England average (£2,291).
- Wales averages £2,277 Band D, reflecting Welsh-specific banding from the 2003 revaluation.
- The 10 cheapest LAs all sit below £1,691. The 10 most expensive all sit above £2,541 - a structural gap of approximately £850 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 2026/27: MHCLG "Council tax levels set by local authorities in England 2026 to 2027", Table 9 (published 25 March 2026)
- Wales 2026/27: gov.wales "Council Tax levels: April 2026 to March 2027", Table 1, "Overall average band D" (published 24 March 2026)
- Scotland 2026/27: gov.scot "Council Tax by band 2026-27" (CTAS 2026)
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.
Each country publishes in March of the billing year, and these are the 2026/27 figures, parsed cell-for-cell from the published spreadsheets. The 4.99% English referendum cap binds the core charge alone, not the police, fire and parish precepts stacked on top, so a household's total bill can rise by more than the cap implies. Update cadence: this report is refreshed when the 2027/28 statistics publish, expected March 2027.
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.