Glossary

Council tax base

The total number of Band D equivalent properties in a council area — used to set the Band D charge.

Each council calculates a council tax base by converting every property in the area to a Band D equivalent using the band ratios. The council then divides its budget by the tax base to work out the Band D charge for that year. Your bill is your band ratio × that Band D charge.

Related terms

Band D
The reference council tax band. Every other band is expressed as a fixed ratio of Band D.
Band ratios
The fixed multipliers used to calculate each band's bill from the Band D charge.

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