Council Tax Bands A–H Explained (2026/27)
Council tax bands are the foundation of every bill in England, Scotland and Wales. Your home sits in one band, from A (cheapest) to H (most expensive), and that band fixes your bill as a set fraction of your council's Band D rate. Understand the bands and you understand your bill.
The bands at a glance (England)
In England, bands reflect what your property would have sold for on 1 April 1991 — not its value today. The table below shows each band's 1991 value range, its ratio to Band D, and what it works out to at the 2026/27 England average Band D of £2,392.
| Band | 1991 value | Ratio to Band D | ≈ % of Band D | At £2,392 Band D |
|---|---|---|---|---|
| A | Up to £40,000 | 6/9 | 67% | £1,595 |
| B | £40,001 – £52,000 | 7/9 | 78% | £1,860 |
| C | £52,001 – £68,000 | 8/9 | 89% | £2,126 |
| D | £68,001 – £88,000 | 9/9 | 100% | £2,392 |
| E | £88,001 – £120,000 | 11/9 | 122% | £2,924 |
| F | £120,001 – £160,000 | 13/9 | 144% | £3,455 |
| G | £160,001 – £320,000 | 15/9 | 167% | £3,987 |
| H | Over £320,000 | 18/9 | 200% | £4,784 |
Why Band D is the reference point
Band D sits in the middle of the system by design. Each year your council announces a single number — its Band D charge — and every other band follows automatically from the statutory ratios. A Band A home pays 6/9 (two-thirds) of Band D; a Band H home pays 18/9, exactly double. Notice how compressed the scale is: a Band H property might be worth many times a Band A property today, but it pays only three times as much council tax.
Scotland and Wales do it differently
Scotland uses bands A–H with the same ratios as England for bands A–D, but higher ratios from Band E upward (E = 473/360, F = 585/360, G = 705/360, H = 882/360). Scottish bills also include water and sewerage charges on top of the council tax element.
Wales revalued properties in 2003 and has nine bands, A–I, with Band I paying 21/9 of Band D (about 2.33×). Northern Ireland doesn't use council tax at all — it charges domestic rates.
Who decides my band?
The Valuation Office Agency (VOA) sets bands in England and Wales; regional Assessors do it in Scotland. New-build homes get a notional 1991 (or 2003 in Wales) value. England hasn't been revalued since the system began, which is why so many homes sit in bands that look odd against today's prices — and why challenges sometimes succeed. See how to challenge your band →
Try the calculator
Enter your band and your council's Band D rate to see your estimated bill. Open the UK council tax calculator →