In short
Council tax in England, Scotland and Wales is set by your home’s valuation band, the charge your local council sets for that band, and any discount. Bands are based on what the home would have sold for on a fixed past date: 1 April 1991 in England and 1 April 2003 in Wales. England and Scotland have bands A to H; Wales has A to I. Northern Ireland does not use council tax: see domestic rates in Northern Ireland. No band revaluation is in force in any nation on 14 October 2026.
How a band is decided
GOV.UK explains the Valuation Office assesses size, layout, character, location, change in use and the open-market value on the valuation date. Right to Buy and similar purchase discounts are ignored. The band can change without a sale, for example when a self-contained annexe is added, and a property that has grown since it was assessed may move to a higher band when next sold. In Scotland the band is assessed by the local assessor, not the Valuation Office.
The value ranges
England (values at 1 April 1991)
| Band | Value |
|---|---|
| A | Up to £40,000 |
| B | £40,001 to £52,000 |
| C | £52,001 to £68,000 |
| D | £68,001 to £88,000 |
| E | £88,001 to £120,000 |
| F | £120,001 to £160,000 |
| G | £160,001 to £320,000 |
| H | Over £320,000 |
Wales (values at 1 April 2003)
| Band | Value |
|---|---|
| A | Up to £44,000 |
| B | £44,001 to £65,000 |
| C | £65,001 to £91,000 |
| D | £91,001 to £123,000 |
| E | £123,001 to £162,000 |
| F | £162,001 to £223,000 |
| G | £223,001 to £324,000 |
| H | £324,001 to £424,000 |
| I | Over £424,000 |
Scotland (section 74 of the Local Government Finance Act 1992)
| Band | Value |
|---|---|
| A | Not exceeding £27,000 |
| B | £27,000 to £35,000 |
| C | £35,000 to £45,000 |
| D | £45,000 to £58,000 |
| E | £58,000 to £80,000 |
| F | £80,000 to £106,000 |
| G | £106,000 to £212,000 |
| H | Exceeding £212,000 |
The Scottish Assessors’ own pages were blocked when I tried to read them, so the Scottish table comes from the Act. Do not compare a band letter across nations: the value scales are different.
Who pays and discounts
GOV.UK says you usually pay if you are 18 or over, and a full bill assumes at least two adults live there. You get 25% off if you live alone or everyone else in the home is disregarded (for example under 18, full-time students, student nurses); if everyone is disregarded the discount is 50%. You must apply for a discount or exemption. Low-income households may qualify for Council Tax Reduction. Your bill is the band, your council’s charge for that band, and any discount. The charge itself differs from council to council; I have not stated a figure because it is set locally each year.
Challenging a band
You can challenge your band if you think it is wrong. In England and Wales you apply to the Valuation Office through the GOV.UK service; in Scotland to the local assessor. You need evidence, for example the band of similar nearby homes. GOV.UK’s challenge page did not state a time limit in the text I read, so ask the Valuation Office or assessor before assuming one. Read the official guidance on the possible outcomes before you apply.
Reforms announced, not in force
- England: GOV.UK states the government has announced a High Value Council Tax Surcharge for homes valued at over £2 million (the summary says “£2 million or more”), starting April 2028, as a recurring annual charge on top of council tax. The page does not say it has been legislated, and it does not give amounts.
- Scotland: the Scottish Government has consulted (to 24 August 2026) on two new bands above H, I (£1 million to £2 million) and J (above £2 million), at 1 April 2026 values. The page says this is proposed, not final, and gives no start date.
- Wales: the Welsh Government says reform will come in 2028, with revaluation every five years under the Local Government Finance (Wales) Act 2024. The page, last updated on 18 February 2025, says the new band structure is not decided.
What it costs
The bill depends on your council’s charge for your band, set locally each year. For the cost of buying, see stamp duty. If you rent, the occupier usually pays council tax, but check your agreement: see renting in England.
Which professional to consult
A surveyor or valuer can give an opinion on whether a band looks out of line with similar homes: see valuer and surveyor. Check yourself that they are regulated.
Frequently asked questions
Does my council tax depend on what my home is worth today?
Not directly. Bands use the values of 1 April 1991 (England) or 1 April 2003 (Wales).
Is there a revaluation coming?
Not yet in force anywhere. Wales says reform will come in 2028, with revaluation plans still being developed; England has announced a surcharge from April 2028 and Scotland has consulted on new bands.
Can I get a discount if I live alone?
Yes, 25%, but you must apply.
Where do I check my band?
GOV.UK lets you search by address in England and Wales; in Scotland use the Scottish Assessors’ website.
Does Northern Ireland have council tax?
No. See domestic rates.
More guides on owning
Sources
- Understand how Council Tax bands are assessed (GOV.UK) (consulted 14 October 2026)
- Council Tax (GOV.UK) (consulted 14 October 2026)
- Council Tax: who has to pay (GOV.UK) (consulted 14 October 2026)
- Challenge your Council Tax band (GOV.UK) (consulted 14 October 2026)
- Local Government Finance Act 1992, section 74 (legislation.gov.uk) (consulted 14 October 2026)
- Council tax high-value property bands: rates consultation (gov.scot) (consulted 14 October 2026)
- Find out about how we are reforming Council Tax (gov.wales) (consulted 14 October 2026)
- High Value Council Tax Surcharge (GOV.UK) (consulted 14 October 2026)