Council tax bands explained: A to H guide for UK properties

Council tax bands classify every UK property into one of 8 categories based on property value, which determines how much council tax you pay each year.

What are council tax bands?

Council tax bands are 8 categories (A to H) that classify every residential property in the UK based on its value at a fixed historical date. Band A is the lowest value category, Band H the highest. Your band determines what percentage of the local council tax rate you pay.

The bands were created in 1993 when council tax replaced the poll tax. Property values were assessed at 1 April 1991 in England and Scotland, 1 April 2003 in Wales. These valuation dates have never been updated. Your property's current market value is irrelevant to your council tax band.

The Valuation Office Agency (VOA) sets bands for England and Wales. Scottish Assessors set bands for Scotland. Over 25 million properties in the UK have council tax bands.¹

How bands are set

When a property was built (or when it first became residential), a valuer from the VOA or Scottish Assessors inspected it and assigned a band based on what the property would have sold for at the valuation date (1991 or 2003). The valuer considers:

• Property size (number of bedrooms, floor area)
• Property type (detached, semi-detached, terraced, flat)
• Location and local area
• Layout and condition
• Comparable properties nearby

Crucially, the valuer estimates what the property would have been worth at the 1991 or 2003 valuation date, even if the property was built in 2020. This creates odd situations where a new-build house worth £400,000 today might be in Band C because it would have been worth £80,000 in 1991.

Bands are only reconsidered if you successfully challenge your band, or if the property undergoes major structural changes (splitting into flats, merging two properties, demolition and rebuild).²

Band breakdown: A to H

Each band pays a fixed percentage of Band D. Band D is the reference point. Here are the bands for England (Scotland and Wales have different value thresholds but the same percentage structure):

Band A

Up to £40,000 (1991 value) · Pays 67% of Band D

Band B

£40,001 to £52,000 · Pays 78% of Band D

Band C

£52,001 to £68,000 · Pays 89% of Band D

Band D

£68,001 to £88,000 · Pays 100% (reference band)

Band E

£88,001 to £120,000 · Pays 122% of Band D

Band F

£120,001 to £160,000 · Pays 144% of Band D

Band G

£160,001 to £320,000 · Pays 167% of Band D

Band H

Over £320,000 (1991 value) · Pays 200% of Band D

Example: If Band D in your council area is £2,000/year, Band A pays £1,333/year (67% of £2,000) and Band H pays £4,000/year (200% of £2,000).

Regional differences: England, Wales, Scotland

The percentage structure is the same across the UK, but the value thresholds differ:

England

Uses 1991 property values. Band D is £68,001 to £88,000. Most properties in England are Band C or D. London has more Band E-H properties than other regions due to higher 1991 property prices.

Wales

Uses 2003 property values. Wales revalued all properties in 2005, so its bands reflect 2003 market values. Band D is £91,001 to £123,000 (higher thresholds than England because 2003 prices were higher than 1991 prices). Wales also has a Band I for properties over £424,000 (2003 value), which pays 225% of Band D.³

Scotland

Uses 1991 property values. Band D is £27,001 to £35,000 (lower thresholds than England because Scottish property prices in 1991 were lower). Band H starts at £212,000 (1991 value). Scottish councils tend to set higher Band D rates than English councils to compensate for the lower thresholds.

How to check your council tax band

Check your band free on the official gov.uk website. You'll need your postcode or property address. The result shows:

• Your current band (A to H, or I in Wales)
• The date your band was set
• Your local council contact details

You can also check by looking at your council tax bill. Your band is printed on the bill each year. If you disagree with your band, you can challenge it through the VOA or Scottish Assessors.

Can your band change?

Your band only changes if:

• You successfully challenge your band and the VOA agrees it was set incorrectly
• The property undergoes major structural changes (split into flats, merged with another property, demolished and rebuilt)
• The property changes from non-residential to residential (e.g., barn conversion, commercial building converted to flats)

Your band does not change if:

• You extend the property (loft conversion, extension, conservatory)
• You improve the property (new kitchen, new bathroom)
• Property prices in your area increase
• You sell the property (the new owner inherits the same band)

Extensions and improvements only affect your band if the property is sold. At the point of sale, the VOA may reassess the band based on what the improved property would have been worth at the 1991 or 2003 valuation date.⁴

Why haven't bands been updated?

The government has never updated the valuation dates (1991 in England/Scotland, 2003 in Wales) because revaluation is politically unpopular. A revaluation would shift millions of properties into higher bands (because property prices have risen faster in some areas than others). Areas with rapid house price growth (London, South East) would see large council tax increases. Areas with slower growth would see decreases or stay the same.

Wales revalued in 2005 (using 2003 values). England and Scotland have not revalued since 1991. The UK government proposed revaluation in England several times but shelved the plans each time.

Last reviewed: 2026-05-18