Council Tax Bands in the UK 2026/27: A–H, Discounts & What You Pay
Council Tax is the bill that confuses people most, partly because the bands are based on what a home was worth in 1991. Nothing about your house today changes which band you are in, unless you appeal and win. In 2026/27 the structure is unchanged, but the amounts councils charge keep rising, and second-home premiums have got sharper. Here is how to work out what you owe.
How the bands work
In England, every home sits in one of eight bands, A to H, set by its 1991 value. Band D is the reference point. Each band pays a multiple of the Band D charge:
| Band | 1991 value | Multiplier of Band D |
|---|---|---|
| A | up to £40,000 | 6/9 (67%) |
| B | £40,001–£52,000 | 7/9 (78%) |
| C | £52,001–£68,000 | 8/9 (89%) |
| D | £68,001–£88,000 | 9/9 (100%) |
| E | £88,001–£120,000 | 11/9 (122%) |
| F | £120,001–£160,000 | 13/9 (144%) |
| G | £160,001–£320,000 | 15/9 (167%) |
| H | over £320,000 | 18/9 (200%) |
A Band H home pays exactly twice what a Band D home pays. A Band A home pays two thirds. Wales uses the same A–H bands but with 2003 valuations; Scotland has its own bands (Council Tax bands C to V based on 1991 values too, with slightly different ratios).
What a Band D home actually costs
There is no single national Council Tax number. Each council sets its own Band D charge. Across England the average Band D in 2025/26 was about £2,280 including parish precepts, and most councils pushed it up near the 4.99% referendum threshold for 2026/27. A few with social-care pressures went higher. The only way to know your exact bill is to look up your address on your council's site. The band tells you the ratio, not the pounds.
This is the part that catches people out. Two identical semis on the same street pay the same Council Tax even if one sold for £400,000 and the other for £200,000, because both were pitched in the same 1991 band. The tax has almost nothing to do with what your home is worth now.
Discounts you might be missing
A single-adult household gets a 25% discount, because Council Tax assumes two adults. Live alone and you should be on the 25% rate by default, but students are ignored entirely when counting adults, so a house of one worker and three students pays the single-person rate. Disabled people who need an extra room or bathroom can apply for the band to be reduced by one step.
Empty homes used to get a break. Not any more. From April 2025 councils can charge up to a 100% premium on homes empty for a year, and up to 200% on second homes. If you own a holiday home you let sit empty, the bill can now be triple the normal rate. That change alone has reshaped a lot of second-home maths.
Can you challenge your band?
You can ask the Valuation Office Agency to review your band, and you can formally appeal. Winning is hard. You need to show a similar home nearby is in a lower band and that the original 1991 valuation was wrong. People sometimes succeed after a neighbour's band is corrected, which pulls theirs down too. What you cannot do is get a reduction just because your house is worth less now than a few years ago. The 1991 baseline is what counts.
FAQ
Is Council Tax going up in 2026/27?
Each council sets its own rate. Most rose near the 4.99% threshold, a few higher where social care allows. The band structure is unchanged.
Why is my bill based on 1991 values?
Bands were frozen at 1991 valuations in England and Scotland. Revaluation has been postponed repeatedly, so the band reflects 1991 worth, not today's price.
Do students pay Council Tax?
No. Full-time students are disregarded, so a household of students pays nothing, and a mixed household counts only the non-students.
Figures are estimates for guidance only. The authoritative source is GOV.UK — Council Tax. Your exact charge comes from your local council.