Council Tax 2026/27

Council Tax Bands A–H

Council Tax bands are based on the value of your property at a specific valuation date. In England and Scotland, properties were valued at 1 April 1991. In Wales, they were revalued on 1 April 2003. The bands and their 1991 valuation ranges for England are: Band A — up to £40,000; Band B — £40,001 to £52,000; Band C — £52,001 to £68,000; Band D — £68,001 to £88,000; Band E — £88,001 to £120,000; Band F — £120,001 to £160,000; Band G — £160,001 to £320,000; and Band H — over £320,000 (the only band with no upper limit). Council Tax is calculated by applying a ratio to the Band D charge set by the local authority. For example, if a council sets a Band D rate of £2,200, Band A pays 6/9 of that (£1,467), Band B pays 7/9 (£1,711), Band C pays 8/9 (£1,956), Band D pays 9/9 (£2,200), Band E pays 11/9 (£2,689), Band F pays 13/9 (£3,178), Band G pays 15/9 (£3,667), and Band H pays 18/9 (£4,400). These ratios apply across England, though individual local authorities can set different ratios for Bands E–H. The Valuation Office Agency (VOA) in England and Wales, and the Scottish Assessors Association in Scotland, are responsible for determining property bands. You can check your property's council tax band online through the GOV.UK website or the Scottish Assessors website.

Valuation and Band Challenges

If you believe your property is in the wrong council tax band, you can challenge it through the Valuation Office Agency (VOA) in England or the Scottish Assessors in Scotland. Before challenging, you should check what band neighbouring properties of similar size and value are in. If there is evidence that your band is incorrect, you can submit a band challenge to the VOA. If the VOA agrees, your band will be changed, and you may be entitled to a refund of overpaid council tax (backdated to the date you moved into the property or the date the band should have been changed, whichever is later). However, band challenges carry a risk: if the VOA decides your band should be higher, your bill will increase from the date of the change. It is therefore important to have strong evidence before challenging. Grounds for a challenge include: the property has been demolished or converted, the neighbourhood has materially changed (e.g., new road construction), or the property was incorrectly valued at the original valuation date. Simply arguing that your property is worth less today is not a valid ground — Council Tax bands are based on 1991 values and are not updated for house price inflation. If your challenge is rejected, you can appeal to the Valuation Tribunal. The VOA also periodically reviews bands, but there has been no general revaluation in England since 1991.

Discounts and Disregards

Several discounts can reduce your Council Tax bill. The most common is the single person discount of 25%, available if you are the only adult (aged 18 or over) living in the property. If you live with others who are disregarded for Council Tax purposes, you may also qualify for a discount. People who are disregarded include: full-time students (including student nurses and apprentices), people with a severe mental impairment, live-in carers caring for someone who is not their spouse or child, care workers earning less than £44 per week, diplomats and members of international organisations, and people in hospital or a care home permanently. If everyone in a property is disregarded, the bill may be reduced by 50% or more. Properties that are empty and unfurnished can attract a range of discounts and premiums. In England, empty properties are exempt from Council Tax for the first 2 months (or 6 months if the property requires major repairs). After that, the full charge applies. From 2026/27, local authorities can charge a long-term empty homes premium of up to 100% on properties empty for between 1 and 5 years, up to 200% for 5–10 years, and up to 300% for over 10 years. These premiums are intended to encourage owners to bring empty homes back into use. Some local authorities also offer discretionary discounts for properties undergoing major repairs, annexes occupied by dependant relatives, or second homes (though the government is moving towards restricting second home discounts).

Exemptions

Certain properties are entirely exempt from Council Tax, meaning no bill is payable. Exemptions include: properties occupied only by full-time students (including halls of residence and student houses), properties owned by the Ministry of Defence used for armed forces accommodation, properties where all residents are severely mentally impaired, properties that have been repossessed by a mortgage lender, properties that are empty due to the death of the owner (exempt for up to 6 months after probate or letters of administration are granted), properties that are empty and are the responsibility of a trustee in bankruptcy, and properties occupied by visiting forces, diplomats, or international organisations. Properties that are empty and undergoing major structural repairs may be exempt for up to 12 months. Properties that are uninhabitable (no kitchen, bathroom, or sleeping facilities) may also be exempt. It is important to notify your local council if you believe your property qualifies for an exemption. Exemptions are not automatic — you must apply, and the council will require evidence (e.g., proof of student status, medical evidence, or probate documentation). If you are a student landlord, you should be aware that a property occupied exclusively by full-time students is exempt from Council Tax, meaning your student tenants do not have to pay. If the property is a House in Multiple Occupation (HMO) and not all occupants are students, the owner (landlord) is usually liable for Council Tax, not the individual tenants.

Appeals and Disputes

If you disagree with your Council Tax bill, you have several options. First, check that your property is in the correct band (by comparison with neighbours) and that the discounts and exemptions have been correctly applied. If you believe the band is wrong, challenge the band with the VOA (England) or Scottish Assessors. If you believe the council has incorrectly calculated your bill (e.g., wrong discount or exemption), you should raise the issue directly with your local council's Council Tax department. If the council rejects your appeal, you can take the case to the Valuation Tribunal Service, an independent body that hears Council Tax disputes. Appeals must be made within 6 months of the council's decision. The tribunal can decide on banding, discounts, exemptions, liability, and penalties. You should continue to pay your Council Tax bill while an appeal is ongoing — stopping payment can lead to court action and enforcement costs. If your appeal is successful, any overpayment will be refunded. If you are having difficulty paying your Council Tax, you should contact your local council immediately to discuss a payment plan, Council Tax Reduction (a means-tested benefit), or discretionary relief. Ignoring council tax arrears can lead to a liability order, bailiff action, and ultimately imprisonment in extreme cases of wilful refusal to pay.

Empty Homes Premium

The empty homes premium is an additional charge on properties that have been empty and unfurnished for 12 months or more. Since April 2024, local authorities in England can charge: 100% extra (i.e., double the standard rate) for properties empty between 1 and 5 years, 200% extra (triple) for properties empty between 5 and 10 years, and 300% extra (quadruple) for properties empty for over 10 years. The premium applies from the date the property became empty and unfurnished, not from the date the premium was introduced. For example, if a property has been empty for 5 years, the council can charge a 200% premium from the start of the next financial year. Empty properties undergoing major repairs may be exempt from the premium for up to 12 months. Properties that are empty due to the owner being in hospital or a care home may also be exempt. The premium is intended to bring empty homes back into use, addressing the housing shortage in many areas. Property owners with empty homes should consider either selling, renting, or occupying the property to avoid the premium, which can make an empty property financially unviable to hold long-term. Some councils also offer grants or loans to bring empty homes back into use, which may be more cost-effective than paying the premium.

FAQs

How do I get a single person discount?

Contact your local council and inform them that you live alone. You can usually claim the 25% discount online, by phone, or by post. The discount is applied from the date you became the sole adult resident.

Can I challenge my council tax band?

Yes, if you have evidence that your property is in the wrong band (e.g., neighbours in the same street are in a lower band for similar properties). Submit a challenge to the Valuation Office Agency (England) or Scottish Assessors.

What happens if I do not pay Council Tax?

The council will issue reminders and ultimately seek a liability order from the magistrates' court. This can lead to bailiff action, attachment of earnings, deduction from benefits, and in extreme cases, imprisonment.

Are students exempt from Council Tax?

Full-time students are disregarded for Council Tax purposes, meaning they are not counted as liable adults. A property occupied only by full-time students is exempt. Student halls of residence are also exempt.