How council tax bands work
Council tax is a domestic property tax used to fund local services such as bin collection, adult social care, libraries, road maintenance, and some elements of policing and fire services. Every home in England is placed into one of eight bands (A to H) by the Valuation Office Agency based on its estimated open-market value on 1 April 1991. Wales uses nine bands (A to I) from a 2003 valuation; Scotland uses eight bands from 1991 values.
Your annual bill is a proportion of the local Band D charge, set each year by your council before the start of the new financial year in April. Band A pays 6/9 (67%) of Band D, Band H pays 18/9 (200%). Because the Band D charge varies between local authorities — often substantially — two identical homes in different areas can pay very different amounts. Parish precepts, adult social care precepts, and police / fire service precepts are usually shown as separate lines on the bill but are all included in the amount you pay.
Council tax discounts and exemptions
Single person discount (25%). If you're the only adult in the property, you pay 25% less. Some adults are disregarded for counting purposes — full-time students, apprentices, live-in carers, and people with severe mental impairment — so you can still claim the discount if all other residents fall into one of those groups.
Student exemption. A property occupied entirely by full-time students (or by students and under-18s) is fully exempt from council tax. Halls of residence provided by the university are also exempt.
Empty and second home rules. Most councils now charge a 100% premium (i.e. double council tax) on homes left empty and substantially unfurnished for more than 12 months, rising to 200% after 5 years and 300% after 10 years. Many councils in England also apply a 100% second home premium from April 2025 onwards. Short-term exemptions still exist for properties undergoing major repair, probate, or where the owner has moved into hospital or care.
Council Tax Reduction. Low-income households can apply to their local authority for a Council Tax Reduction (also called Council Tax Support), with the level of help varying by council.
How to check your council tax band
You can look up the band of any English or Welsh property for free on the GOV.UK council tax band checker at gov.uk/council-tax-bands. Scottish bands are listed on the Scottish Assessors Association website at saa.gov.uk.
Your Band D rate is printed on your annual council tax bill and is also published on your local council's website, usually under “council tax charges”. Enter it into the tool above to see the full set of band amounts for your area.