How the Council Tax Calculated?

Council Tax is based on property bands and local charges. Learn how it's calculated, how much you pay, and how to find your Council Tax band.

Council Tax is a local government charge on residential properties in the UK, funding public services like rubbish collection, policing, and social care. The amount you pay depends on your property band and local council rates.

This guide explains how Council Tax is calculated, the banding system, how much you need to pay, and how to find your Council Tax band.

Council Tax Bands and Costs

Properties in England, Scotland, and Wales are placed into Council Tax bands based on their market value at a set date:

  • England & Scotland: Based on property value as of 1 April 1991.

  • Wales: Based on property value as of 1 April 2003.

  • Northern Ireland: Does not use Council Tax but has domestic rates instead.

Each band has a different tax rate, with Band A being the lowest and Band H (or I in Wales) being the highest.

Council Tax Bands in England & Scotland (Valued as of 1 April 1991)

  • Council Tax Band A: Up to £40,000

  • Council Tax Band B: £40,001 - £52,000

  • Council Tax Band C: £52,001 - £68,000

  • Council Tax Band D: £68,001 - £88,000

  • Council Tax Band E: £88,001 - £120,000

  • Council Tax Band F: £120,001 - £160,000

  • Council Tax Band G: £160,001 - £320,000

  • Council Tax Band H: Over £320,000

Council Tax Bands in Wales (Valued as of 1 April 2003)

  • Council Tax Band A: Up to £44,000

  • Council Tax Band B: £44,001 - £65,000

  • Council Tax Band C: £65,001 - £91,000

  • Council Tax Band D: £91,001 - £123,000

  • Council Tax Band E: £123,001 - £162,000

  • Council Tax Band F: £162,001 - £223,000

  • Council Tax Band G: £223,001 - £324,000

  • Council Tax Band H: £324,001 - £424,000

  • Council Tax Band I: Over £424,000

How Much Do You Pay?

Your Council Tax bill is calculated by:

  • Your property band (A-H or A-I in Wales).

  • Your local council’s tax rate (set yearly).

  • Any discounts or exemptions you qualify for.

Example Council Tax Rates for Band D (2024/25):

  • London (Westminster): £961

  • Manchester: £2,091

  • Birmingham: £1,872

  • Leeds: £1,876

  • Edinburgh: £1,428

Lower bands (A-C) pay less than Band D and higher bands (E-H) pay more than Band D.

To find your exact rate, check your local council’s website or use GOV.UK’s Council Tax checker.

How to Find Your Council Tax Band

You can check your Council Tax band online:

  • England & Wales: GOV.UK Council Tax Bands.

  • Scotland: Scottish Assessors Website.

You just need to enter your postcode to see your band.

How is Council Tax Used?

Your Council Tax payments fund local services, including:

  • Waste collection & recycling

  • Education & social care

  • Road maintenance

  • Police, fire, and emergency services

Each council allocates funds differently, which is why rates vary between areas.

Final Thoughts

  • Council Tax is based on property bands and local council rates.

  • Bands are set by property values from 1991 (England/Scotland) or 2003 (Wales).

  • Use GOV.UK to find your band and check your local rates.

To check your Council Tax band, visit GOV.UK’s Council Tax Checker.