Every residential property in England, Scotland and Wales is assigned a council tax band from A to H. These bands determine how much council tax you pay each year. Band A is the lowest and Band H is the highest — properties in Band H pay three times as much as those in Band A.
The bands were set in 1991 based on what each property would have sold for on 1 April 1991. England and Wales have never been revalued since. Scotland was also valued in 1991 but uses slightly different thresholds. This means a property worth £600,000 today might be in the same band as a similar property that was worth £160,000 back in 1991.
All bands are calculated as a fixed ratio of the Band D rate, which is set by each local council every April. This means you can calculate any band's charge if you know your local Band D rate:
| Band | Multiplier | Fraction of Band D | Example (Band D = £2,174) |
|---|---|---|---|
| A | 6/9 (0.667) | 67% of Band D | £1,449/yr |
| B | 7/9 (0.778) | 78% of Band D | £1,691/yr |
| C | 8/9 (0.889) | 89% of Band D | £1,932/yr |
| D | 9/9 (1.000) | 100% — reference rate | £2,174/yr |
| E | 11/9 (1.222) | 122% of Band D | £2,657/yr |
| F | 13/9 (1.444) | 144% of Band D | £3,140/yr |
| G | 15/9 (1.667) | 167% of Band D | £3,623/yr |
| H | 18/9 (2.000) | 200% of Band D | £4,348/yr |
Bands were assigned based on these estimated property values in England:
| Band | 1991 Property Value (England) | 1991 Property Value (Wales) |
|---|---|---|
| A | Up to £40,000 | Up to £30,000 |
| B | £40,001 – £52,000 | £30,001 – £39,000 |
| C | £52,001 – £68,000 | £39,001 – £51,000 |
| D | £68,001 – £88,000 | £51,001 – £66,000 |
| E | £88,001 – £120,000 | £66,001 – £90,000 |
| F | £120,001 – £160,000 | £90,001 – £120,000 |
| G | £160,001 – £320,000 | £120,001 – £240,000 |
| H | Over £320,000 | Over £240,000 |
Note: Wales revalued in 2003 so Welsh bands use April 2003 values. Scotland also used 1991 values but with different thresholds set by individual assessors.
Two reasons: your band may differ (even next-door properties can be in different bands if one was in better condition in 1991), and the local authority rates change every year. Even two identical Band D properties in neighbouring councils can have bills differing by over £1,000 per year.
Yes — and it's more common than you might think. Because bands were based on estimates made in 1991, errors occur. If properties near you in a similar condition are in a lower band, you may be overpaying. You can appeal your band through the VOA (England/Wales) or Scottish Assessors. See our council tax appeal guide for step-by-step instructions.