The complete guide · 2025/26
Council tax bands explained
Every home in England, Scotland and Wales sits in a council tax band — a letter from A to H (or A to I in Wales). Your band determines what share of your council's tax you pay. Bands are decided by the Valuation Office Agency (VOA) or Scottish Assessors Association (SAA) based on estimated open-market values from a fixed historical date.
Check your band and your neighbours' in seconds — free.
The three-country picture
Bands A–H. Values as at 1 April 1991. Set by the VOA.
Bands A–I. Values as at 1 April 2003 (only country re-banded). Set by VOA Cymru.
Bands A–H. Values as at 1 April 1991. Higher E–H ratios from 2017. Set by SAA.
Northern Ireland uses individual capital valuations (domestic rates) instead of bands.
England & Wales — full band table
Ratios fixed by the Local Government Finance Act 1992, Schedule 1. Values shown at the national-average Band D of £2,280 for 2025/26.
| Band | 1991 value (England) | 2003 value (Wales) | Ratio | Est. annual |
|---|---|---|---|---|
| A | £0 – £40,000 | £0 – £44,000 | 0.6667 | £1,520 |
| B | £40,000 – £52,000 | £44,000 – £65,000 | 0.7778 | £1,773 |
| C | £52,000 – £68,000 | £65,000 – £91,000 | 0.8889 | £2,027 |
| D | £68,000 – £88,000 | £91,000 – £123,000 | 1.0000 | £2,280 |
| E | £88,000 – £120,000 | £123,000 – £162,000 | 1.2222 | £2,787 |
| F | £120,000 – £160,000 | £162,000 – £223,000 | 1.4444 | £3,293 |
| G | £160,000 – £320,000 | £223,000 – £324,000 | 1.6667 | £3,800 |
| H | Over £320,000 | £324,000 – £424,000 | 2.0000 | £4,560 |
| I | Wales only | Over £424,000 | 2.3333 | £5,320 |
Scotland — full band table
Values as at 1 April 1991 (different thresholds to England). Multipliers revised by the Council Tax (Substitution of Proportion) (Scotland) Order 2016 — bands E–H are higher than the England/Wales equivalent. Estimates use the Scottish average Band D of £1,560.
| Band | 1991 value (Scotland) | Ratio | vs England ratio | Est. annual |
|---|---|---|---|---|
| A | £0 – £27,000 | 0.6667 | same | £1,040 |
| B | £27,000 – £35,000 | 0.7778 | same | £1,213 |
| C | £35,000 – £45,000 | 0.8889 | same | £1,387 |
| D | £45,000 – £58,000 | 1.0000 | same | £1,560 |
| E | £58,000 – £80,000 | 1.3139 | +7.5% | £2,050 |
| F | £80,000 – £106,000 | 1.6250 | +12.5% | £2,535 |
| G | £106,000 – £212,000 | 1.9583 | +17.5% | £3,055 |
| H | Over £212,000 | 2.4500 | +22.5% | £3,822 |
Common misconceptions
"My council decides my band"
No. Your council issues the bill, but the band itself is set by the VOA (England & Wales) or SAA (Scotland). Councils cannot change a band — only the valuation body can.
"Appealing will make my band go up"
An informal review can only go down or stay the same. A formal proposal within the first six months of moving in can result in an upward change, so most homeowners start with an informal review — no risk of a higher band.
"Bands reflect current market value"
They don't. England and Scotland still use 1991 values; Wales uses 2003 values. That's why bands can look mismatched to today's prices — the question is whether your original valuation was right relative to your neighbours', not relative to today's market.
FAQs
What are council tax bands?
Council tax bands are letter categories (A to H in England and Scotland, A to I in Wales) that group homes by their estimated value on a fixed date — 1 April 1991 in England and Scotland, 1 April 2003 in Wales. Your band determines what share of your council's total tax bill you pay. Band D is the reference band; every other band is a statutory ratio of Band D.
How much is each council tax band?
Every band pays a fixed ratio of the local Band D charge. In England and Wales: Band A = 6/9 (0.667×) Band D, Band B = 7/9, Band C = 8/9, Band D = 1, Band E = 11/9 (1.222×), Band F = 13/9 (1.444×), Band G = 15/9 (1.667×), Band H = 18/9 (2×). Wales adds Band I at 21/9 (2.333×). Scotland raised bands E–H in 2017: E = 1.314×, F = 1.625×, G = 1.958×, H = 2.45×.
Are council tax bands based on current property values?
No. Bands in England and Scotland are based on estimated open-market values as of 1 April 1991. Wales was re-banded in 2003 but has not been revalued since. That means many homes are in a band that reflects 30+ year old relative values — one of the reasons band errors are common and worth checking.
How can I check my council tax band?
Enter your postcode into our free checker. We pull the live Valuation Office Agency (or Scottish Assessors Association) record for your address and every property on your street. Comparing your band to identical neighbouring homes is the fastest way to spot a wrong band.
Can I appeal my council tax band?
Yes — free of charge. The Valuation Office Agency (England and Wales) or your local Scottish Assessor (Scotland) handles the review. The strongest evidence is comparable-property banding: identical homes on the same street in a lower band. If successful, your council reissues the bill and refunds overpayments back to when you moved in — typically £150–£400 per year saved plus a lump-sum refund.
What's the difference between council tax bands in Scotland and England?
Scotland uses the same 1991 valuation date but slightly different thresholds (e.g. Band D in Scotland is £45,000–£58,000 vs England's £68,001–£88,000) and — from 2017 — higher multipliers for bands E, F, G and H. That makes upper-band Scottish homes disproportionately more expensive relative to Band D than they were before 2017.
Does Northern Ireland have council tax bands?
No. Northern Ireland uses domestic rates instead — a poundage applied to each home's individual capital value assessed as at 1 January 2005. See our full Northern Ireland domestic rates explainer for the calculation.
Free postcode lookup with neighbours.
Deep-dive on each band A–I.
Three-step VOA / SAA challenge process.
Sources: Local Government Finance Act 1992 (Schedule 1); Council Tax (Substitution of Proportion) (Scotland) Order 2016; VOA council tax band lists; SAA council tax valuation list; DLUHC & Scottish Government council tax statistics 2025/26. Page last reviewed .