In short
How the yearly local tax on a home is set in England, Scotland, Wales and Northern Ireland: bands or capital value, valuation date, who collects it. Compared across 4 nations.
Nation by nation
Council Tax and domestic rates: what applies in England?
In England, the local property tax is council tax, set by the home's valuation band (A to H), the council's charge for that band and any discount. Bands rest on values at 1 April 1991.
Council Tax and domestic rates: what applies in Scotland?
In Scotland, the local property tax is council tax, with bands A to H assessed by the local assessor. The band value ranges, from £27,000 or less for A to above £212,000 for H, come from section 74 of the Local Government Finance Act 1992.
Council Tax and domestic rates: what applies in Wales?
In Wales, the local property tax is council tax, with bands A to I based on values at 1 April 2003. The Welsh Government says reform, including revaluation every five years, will come in 2028.
Council Tax and domestic rates: what applies in Northern Ireland?
Northern Ireland has no council tax; homes pay domestic rates, equal to capital value at 1 January 2005 times the regional rate plus the council's district rate. Value above £400,000 is ignored, and the 2026-27 regional rate is 0.005559 per £1.
The table
| Nation | Tax | Based on | Valuation date |
|---|---|---|---|
| England | Council tax | Valuation band A to H based on estimated open-market value, times the council's charge for the band, less discounts (25% if living alone) | 1 April 1991 |
| Scotland | Council tax | Valuation band A to H (value ranges from section 74 of the Local Government Finance Act 1992), assessed by the local assessor, times the council's charge, less discounts | — |
| Wales | Council tax | Valuation band A to I based on estimated open-market value, times the council's charge for the band, less discounts | 1 April 2003 |
| Northern Ireland | Domestic rates (no council tax) | Capital value times (regional rate plus district rate); value above £400,000 ignored; regional rate 0.005559 per £1 in 2026-27 | 1 January 2005 |
“—” means the guide does not state it. Download the data: local-property-tax.json (CC BY 4.0, cite Payotte with a link).
- Scotland: Valuation date not stated in the guide for Scotland.
Other tables by nation
Sources
- Wales: Understand how Council Tax bands are assessed (GOV.UK)
- England: Council Tax (GOV.UK)
- Scotland: Local Government Finance Act 1992, section 74 (legislation.gov.uk)
- Wales: Written Statement: Update on council tax reform, 15 May 2024 (gov.wales)
- Northern Ireland: How rate bills are calculated (nidirect)
- Northern Ireland: Rate poundages 2026-27 (Department of Finance)