UK Council Tax Calculator
Estimate your council tax — current charges by valuation band and local authority across England, Scotland, and Wales.
UK Council Tax Calculator
2026–27 bands · England, Scotland & Wales
Bill Breakdown
ENGLANDYour council tax estimate
A plain-English read of the estimated bill, using the statutory band proportions applied to the Band D rate entered. Council tax is set by your local authority; figures are estimates based on the inputs provided.
Charge for every band
Estimated full charge for each band at the Band D rate entered, before any discount. Each band is a fixed proportion of Band D. Source: GOV.UK Council Tax bands ↗
| Band | 1991/2003 Value | Proportion | Full Annual Charge | Per Month (12) |
|---|---|---|---|---|
| Band A | Up to GBP 40,000 | 6/9 | GBP 1,595 | GBP 132.89 |
| Band B | GBP 40,001–52,000 | 7/9 | GBP 1,860 | GBP 155.04 |
| Band C | GBP 52,001–68,000 | 8/9 | GBP 2,126 | GBP 177.19 |
| Band D◀ Yours | GBP 68,001–88,000 | 9/9 | GBP 2,392 | GBP 199.33 |
| Band E | GBP 88,001–120,000 | 11/9 | GBP 2,924 | GBP 243.63 |
| Band F | GBP 120,001–160,000 | 13/9 | GBP 3,455 | GBP 287.93 |
| Band G | GBP 160,001–320,000 | 15/9 | GBP 3,987 | GBP 332.22 |
| Band H | Over GBP 320,000 | 18/9 | GBP 4,784 | GBP 398.67 |
Discounts & reductions
A property occupied by a single adult qualifies for a 25% discount. Other reductions and exemptions can also apply. Source: GOV.UK single person discount ↗
| Reduction or exemption | Effect |
|---|---|
| Single person discount | 25% reduction where one adult lives in the property |
| All occupants full-time students | Exempt — no council tax payable (Class N) |
| Severely mentally impaired (sole resident) | May be exempt; otherwise disregarded for occupancy counting |
| Disabled band reduction | Charged at the band below; Band A charged at 5/9 of Band D |
| Annexe occupied by a relative | 50% reduction may apply in England |
| Council Tax Reduction (low income) | Means-tested support set by each local authority (CTR scheme) |
Monthly payment schedule
Council tax is collected over 10 monthly instalments by default (April to January). Residents can request 12 instalments to spread payments evenly across the year. Source: GOV.UK pay your Council Tax ↗
How Council Tax Works in the UK
A reference guide to council tax across England, Scotland and Wales — how bands and proportions work, common scenarios, worked examples, and how the three nations compare. All figures verified against official government sources.
The UK Council Tax System
Council tax is an annual charge on domestic property that funds local services such as schools, social care, refuse collection, and the police and fire services. It applies in England, Scotland and Wales; Northern Ireland uses a separate domestic rates system. The amount payable depends on the property's valuation band and the rate set by the local authority for the area.
Each authority sets a Band D rate annually to meet its budget. Every other band is charged as a fixed statutory proportion of Band D. England has 296 billing authorities and uses eight bands (A–H) based on 1 April 1991 property values. Scotland's 32 councils also use eight bands on 1991 values, but applied revised proportions for Bands E–H from 1 April 2017. Wales's 22 councils use nine bands (A–I) based on a 2003 revaluation.
For 2026–27, the council tax requirement in England totals approximately GBP 46.8 billion, with the average Band D bill rising 4.9% — the lowest annual increase in three years. A Band D bill includes precepts collected for bodies such as the police and crime commissioner, fire and rescue authority, and any parish or community council.
Council Tax in Common Situations
How council tax generally applies beyond a standard occupied home. Rules are set by each authority within national regulations — these are general descriptions only.
New-build properties
A newly built or converted home is given a band by the Valuation Office Agency (or Scottish Assessors) based on what it would have been worth at the relevant valuation date — 1991 in England and Scotland, 2003 in Wales — not its present-day price. Council tax becomes payable once the property is entered on the valuation list and is occupied or completed.
Second & empty homes
Authorities may charge a premium on long-term empty homes and, since April 2025 in England, on second homes — up to 100% extra. Scotland and Wales operate their own empty and second-home premiums. The exact premium and any grace period are set locally.
Students
A property occupied only by full-time students is exempt from council tax. Where one occupant is not a student, the household may instead qualify for a 25% discount because students are disregarded when counting adults. Evidence of student status is usually required.
Annexes
A self-contained annexe is usually banded separately. In England, an annexe occupied by a relative of the main household, or used as part of the main home, may qualify for a 50% reduction. Treatment differs in Scotland and Wales.
How the Nations Compare
The band proportions are set in legislation. England and Wales share the same ninths for Bands A–H; Wales adds Band I; Scotland revised Bands E–H from 1 April 2017.
Band Proportions of Band D
| Band | England & Wales | Scotland (from 2017) |
|---|---|---|
| A | 6/9 (0.667) | 240/360 (0.667) |
| B | 7/9 (0.778) | 280/360 (0.778) |
| C | 8/9 (0.889) | 320/360 (0.889) |
| D | 9/9 (1.000) | 360/360 (1.000) |
| E | 11/9 (1.222) | 473/360 (1.314) |
| F | 13/9 (1.444) | 585/360 (1.625) |
| G | 15/9 (1.667) | 705/360 (1.958) |
| H | 18/9 (2.000) | 882/360 (2.450) |
| I (Wales only) | 21/9 (2.333) | Not applicable |
Valuation Basis by Nation
| Nation | Bands | Valuation date | Valuation authority |
|---|---|---|---|
| England | A–H | 1 April 1991 | Valuation Office Agency |
| Scotland | A–H | 1 April 1991 | Scottish Assessors |
| Wales | A–I | 1 April 2003 | Valuation Office Agency |
Council Tax vs Other Property Charges
| Charge | Type | When paid |
|---|---|---|
| Council tax | Annual local tax on occupied or owned property | Each year, usually over 10 or 12 instalments |
| SDLT / LBTT / LTT | One-off property transaction tax (England / Scotland / Wales) | On purchase |
| Scottish Water charges | Water & waste water (set by Scottish Water) | Annually, collected on the council tax bill in Scotland |
Worked Examples
Illustrative scenarios showing how the band proportions apply in practice. Figures are examples only, use representative Band D rates, and do not reflect any individual's circumstances or actual council rates.
UK Council Tax Snapshot
Average Band D by band, region and nation across England, Scotland and Wales
GOV.UK · gov.scot · gov.wales · 2026–27Council Tax Analysis
By band, by England region, and by nation
England Band D — 6-Year Trend
Average Band D council tax, 2021–22 to 2026–27
Band Proportions of Band D
Statutory multiple of the Band D rate per band
England vs Scotland by Band
Charge at an equal Band D of GBP 2,000 (illustrative)
| Band | England value (1991) | Proportion | Charge at GBP 2,392 | Per month (12) |
|---|---|---|---|---|
| A | Up to GBP 40,000 | 6/9 | GBP 1,595 | GBP 132.89 |
| B | GBP 40,001–52,000 | 7/9 | GBP 1,860 | GBP 155.04 |
| C | GBP 52,001–68,000 | 8/9 | GBP 2,126 | GBP 177.19 |
| D | GBP 68,001–88,000 | 9/9 | GBP 2,392 | GBP 199.33 |
| E | GBP 88,001–120,000 | 11/9 | GBP 2,924 | GBP 243.63 |
| F | GBP 120,001–160,000 | 13/9 | GBP 3,455 | GBP 287.93 |
| G | GBP 160,001–320,000 | 15/9 | GBP 3,987 | GBP 332.22 |
| H | Over GBP 320,000 | 18/9 | GBP 4,784 | GBP 398.67 |
Latest updates
UK Council Tax News & Updates
Recent changes that affect this calculator, each summarised from its announcement and linked to the source.
Scotland's Draft Budget 2026–27 Proposes Scottish Child Payment Rise to GBP 28.20 a Week
The Scottish Government's draft 2026–27 Scottish Budget includes funding to increase Scottish Child Payment to GBP 28.20 a week and investment to allow a premium payment of GBP 40 a week for eligible children under 12 months from 2027–28. It also plans two new council tax bands in Scotland by Apr 2028 for properties worth more than GBP 1 million.
Planned High Value Council Tax Surcharge on England Homes Worth GBP 2 Million or More from Apr 2028
HM Treasury set out plans for a High Value Council Tax Surcharge (HVCTS), taking effect in Apr 2028, on owners of residential property in England worth GBP 2 million or more in 2026, payable alongside existing council tax. Charges start at GBP 2,500 and reach GBP 7,500 for properties above GBP 5 million, with a public consultation on the details to be held in early 2026.
England Councils Can Charge Up to 100% Council Tax Premium on Second Homes from 1 Apr 2025
The Ministry of Housing, Communities and Local Government (MHCLG) set out that councils in England can charge a premium of up to 100% additional council tax on second homes from 1 Apr 2025. A second home is a substantially furnished dwelling that is no one's sole or main residence; each council decides whether to charge the premium and at what rate.
See all 10 Stamp duty & council tax updates on UK Financial News & Updates
Council Tax — Frequently Asked Questions
Common questions about how council tax works in England, Scotland and Wales — bands, calculation, discounts, and paying — verified against official government guidance.
Council tax is calculated from a Band D rate set each year by your local authority. Every property is placed in a valuation band, and each band is charged a fixed statutory proportion of the Band D rate. Band A pays 6/9 and Band H pays 18/9 (double) in England and Wales; Scotland uses revised proportions for Bands E to H.
GOV.UK Council TaxEngland and Scotland use eight bands (A–H); Wales uses nine (A–I). The charge for each band is a proportion of Band D: Band A is 6/9, Band D is the full rate, and Band H is 18/9. Wales adds Band I at 21/9. Because each council sets its own Band D rate, the actual amount differs by area.
Use the calculator above to see the charge for every band at a chosen Band D rate.
GOV.UK Council Tax bandsIn England and Wales, you can check your band free of charge on GOV.UK using your postcode and address. In Scotland, bands are listed by the Scottish Assessors. Your band is also shown on your council tax bill.
GOV.UK Check your bandCouncil tax replaced the Community Charge in 1993, and properties in England and Scotland were placed in bands based on their open-market value at 1 April 1991. England has not been revalued since. Wales revalued in 2003 and added a ninth band. A band reflects the historic valuation date, not the current market value.
GOV.UK Council Tax bandsScotland uses the same eight band letters (A–H) and the same 1991 valuation date, but the value ranges differ and the proportions for Bands E to H were revised on 1 April 2017. As a result, higher-band properties in Scotland pay relatively more compared to Band D than their English equivalents.
gov.scot Comparing RatesBand A is 6/9 (two-thirds) of the Band D rate, and Band H is 18/9 (double). So a Band H property pays three times as much as a Band A property in England and Wales. In Scotland, Band H is 882/360 (2.45 times) of Band D under the post-2017 proportions.
GOV.UK Council Tax bandsFor 2026–27, the average Band D council tax is GBP 2,392 in England and GBP 2,283 in Wales. In Scotland, the average Band D (council tax only, excluding water charges) is GBP 1,653 for 2026–27. Actual bills depend on the local authority. Band D figures are not directly comparable between nations because the banding systems differ.
MHCLG England Levels 2026-27A council tax bill is made up of the local authority charge plus precepts collected on behalf of other bodies — typically the police and crime commissioner, the fire and rescue authority, and any parish or community council. In England, part of the bill is an adult social care precept. In Scotland, water and waste water charges are added but are set by Scottish Water.
GOV.UK Council TaxThe proportions for Scottish Bands E to H were increased from 1 April 2017. Band E moved from 11/9 to 473/360 of Band D, so a Scottish Band E property pays about 1.31 times Band D, compared with 1.22 times in England. The change made Scotland's system more progressive across higher bands.
SSI 2016/369Council tax is usually collected over 10 monthly instalments (April to January), so the monthly figure is the annual charge divided by 10. Residents can request 12 instalments instead, dividing the annual charge by 12 across the full year.
Use the calculator above to see both monthly figures for a chosen band and Band D rate.
GOV.UK Pay your Council TaxIf you are the only adult living in a property, you can claim a 25% single person discount on your council tax. It applies once notified to your council. Some other people, such as full-time students and certain carers, are disregarded when counting adults, which can also lead to a discount.
GOV.UK Single person discountA property where everyone is a full-time student is exempt from council tax. If one occupant is not a student, the household may instead receive a 25% discount, because students are disregarded when counting adults. Councils usually require evidence of student status.
GOV.UK StudentsIf a property has an additional feature needed by a disabled resident — such as an extra bathroom, kitchen, or space for a wheelchair — the bill may be reduced to the band immediately below. For a Band A property, the reduction is to 5/9 of the Band D rate. The reduction does not change the property's actual band.
GOV.UK Disabled reductionYes, and you may pay more. Councils can charge a premium of up to 100% on long-term empty homes, and in England, since 1 April 2025, on second homes. Scotland and Wales operate their own premiums. Certain exceptions and grace periods apply, and the premium is set by each council.
GOV.UK Second & empty homesCouncil Tax Reduction is a means-tested scheme that can reduce the bill for people on a low income or claiming certain benefits. Each local authority runs its own scheme, so the amount of support and the eligibility rules vary by area. It is separate from the single person discount and can apply on top of it.
GOV.UK Council Tax ReductionYes. The default is 10 monthly instalments from April to January, but you have the right to ask your council to spread payments over 12 months (April to March) instead, which lowers each monthly amount. The request is usually made before, or early in, the financial year.
GOV.UK Pay your Council TaxUsually the resident owner or tenant aged 18 or over is liable. Where there is more than one resident, a statutory hierarchy decides who is responsible, and joint residents such as couples are jointly liable. In some cases — for example houses in multiple occupation — the owner is liable.
GOV.UK Who has to payImportant Disclaimer
For educational and informational purposes only. This calculator produces estimates of council tax based on the inputs provided and the statutory band proportions set out in the Local Government Finance Act 1992 (and, for Scottish Bands E to H, the proportions in force from 1 April 2017). It applies the Band D rate entered to the selected valuation band. Figures shown are estimates and not a council tax bill or demand notice.
Not a complete picture of your bill. Council tax is set by each local authority and varies by area. This estimate does not include local premiums on second or empty homes, parish or community precepts beyond those already reflected in the Band D rate entered, Council Tax Reduction, or any local discounts and exemptions. In Scotland, water and waste water charges are billed alongside council tax but are set by Scottish Water and are not included here.
No warranty of accuracy. While Money Snap takes reasonable care to source figures from official authorities (GOV.UK / MHCLG, the Scottish Government, the Welsh Government, the Valuation Office Agency and Scottish Assessors), this calculator is provided "as is" without any express or implied warranty as to accuracy, completeness, timeliness, or fitness for any particular purpose. Band D rates, proportions, premiums, and reductions change, and figures shown may be out of date. Your property's band and your council's actual rate determine the amount payable.
Not financial advice. Information provided is general in nature only and does not take into account your personal circumstances. Results do not constitute financial, tax, or legal advice, and use of this calculator does not create an advisory relationship. Verify your property band on GOV.UK or with the Scottish Assessors, and confirm your charge, instalment options, and any discounts or exemptions directly with your local authority before relying on any figure.
Limitation of liability. To the maximum extent permitted by law, Money Snap accepts no liability for any loss, damage, cost, or expense — direct or indirect — arising from reliance on this calculator or the information it produces. Users are responsible for verifying all figures with the relevant authority before relying on them. Use of this calculator is subject to our Terms of Use.
Official data sources
Data sources: MHCLG — Council Tax Levels England 2026-27, gov.wales 2026-27 and gov.scot. Band charges shown apply the statutory proportions to the England average Band D. Scotland figure is council tax only and excludes Scottish Water charges. Band D figures are not directly comparable between nations.