What Is Council Tax?
Council tax is a local tax paid by households to fund local services like rubbish collection, police, fire service, libraries, and schools. It is based on the value of your property.
Council Tax Bands
Properties in England and Scotland are assigned one of eight bands (A to H) based on their value on 1 April 1991 (England and Scotland) or 1 April 2003 (Wales):
| Band | Property Value (England) | Typical Annual Range |
|---|---|---|
| A | Up to £40,000 | £1,000 – £1,500 |
| B | £40,001 – £52,000 | £1,200 – £1,750 |
| C | £52,001 – £68,000 | £1,400 – £2,000 |
| D | £68,001 – £88,000 | £1,600 – £2,250 |
| E | £88,001 – £120,000 | £2,000 – £3,000 |
| F | £120,001 – £160,000 | £2,400 – £3,500 |
| G | £160,001 – £320,000 | £2,800 – £4,250 |
| H | Over £320,000 | £3,400 – £5,000+ |
Note: Ranges vary significantly by local authority. Band D is used as the reference point.
Who Pays?
The person whose name is on the property deed or tenancy agreement is responsible for paying. This is usually:
- The property owner
- The tenant (if renting)
- The joint owners/tenants (jointly liable)
Discounts and Exemptions
- 25% discount: Only one adult lives in the property (single person discount)
- 50% discount: Empty properties (varies by council)
- 100% exemption: Properties where only students live
- 100% exemption: Severely mentally impaired people (sole occupant)
- Armed forces: Certain discounts for military personnel
How to Pay
Most councils offer:
- Monthly direct debit
- Annual payment (sometimes with a discount)
- Online payment
- Bank transfer
What If You Think Your Band Is Wrong?
You can challenge your council tax band by contacting the Valuation Office Agency (VOA) in England and Wales, or the Scottish Assessors Association in Scotland.
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