{
  "licence": "CC BY 4.0, cite Payotte (https://payotte.com/uk/by-nation) with a link",
  "topic": "local-property-tax",
  "extracted": "2026-10-14",
  "nations": {
    "england": {
      "tax": "Council tax",
      "basis": "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)",
      "valuation_date": "1 April 1991",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Understand how Council Tax bands are assessed (GOV.UK)",
          "url": "https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed"
        },
        {
          "title": "Council Tax (GOV.UK)",
          "url": "https://www.gov.uk/council-tax"
        }
      ]
    },
    "scotland": {
      "tax": "Council tax",
      "basis": "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",
      "valuation_date": null,
      "answer": "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.",
      "note": "Valuation date not stated in the guide for Scotland.",
      "sources": [
        {
          "title": "Local Government Finance Act 1992, section 74 (legislation.gov.uk)",
          "url": "https://www.legislation.gov.uk/ukpga/1992/14/section/74"
        },
        {
          "title": "Understand how Council Tax bands are assessed (GOV.UK)",
          "url": "https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed"
        },
        {
          "title": "Council tax high-value property bands: rates consultation (gov.scot)",
          "url": "https://www.gov.scot/news/mansion-tax-rates-consultation/"
        }
      ]
    },
    "wales": {
      "tax": "Council tax",
      "basis": "Valuation band A to I based on estimated open-market value, times the council's charge for the band, less discounts",
      "valuation_date": "1 April 2003",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "Understand how Council Tax bands are assessed (GOV.UK)",
          "url": "https://www.gov.uk/guidance/understand-how-council-tax-bands-are-assessed"
        },
        {
          "title": "Find out about how we are reforming Council Tax (gov.wales)",
          "url": "https://www.gov.wales/find-out-about-how-we-are-reforming-council-tax"
        }
      ]
    },
    "northern-ireland": {
      "tax": "Domestic rates (no council tax)",
      "basis": "Capital value times (regional rate plus district rate); value above £400,000 ignored; regional rate 0.005559 per £1 in 2026-27",
      "valuation_date": "1 January 2005",
      "answer": "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.",
      "note": null,
      "sources": [
        {
          "title": "How rate bills are calculated (nidirect)",
          "url": "https://www.nidirect.gov.uk/articles/how-rate-bills-are-calculated"
        },
        {
          "title": "Rate poundages 2026-27 (Department of Finance)",
          "url": "https://www.finance-ni.gov.uk/articles/rate-poundages"
        }
      ]
    }
  }
}