The Complete Guide to Council Tax
Council tax is calculated by multiplying your home's Band D rate (set by your local council each year) by a fraction based on your property's band. In 2026-27, the average English Band D council tax is £2,411, up 4.8% from last year. This guide explains how bands work, how the precept adds to your bill, who pays, and where your money goes.
What is council tax?
The basics
Council tax is a tax on homes in England. Your local council sets the rate each year to pay for local services like schools, bin collection, road repairs, and social care.
Every home is placed in one of 8 bands (A to H) based on how much it was worth in April 1991. Band A is the cheapest band and Band H the most expensive.
Your total bill usually includes charges from more than one body. For example, if you live in a district council area, your bill includes the district council charge, the county council charge, a police charge, and a fire service charge.
How council tax bands work
8 bands based on 1991 property values
Percentages show how much each band pays relative to Band D. For example, Band A pays 67% of the Band D rate, while Band H pays 200%. Check your band on GOV.UK (opens in new tab)
How much is council tax in 2026-27?
Band D rates across England
Figures are the full Band D bill for each of the 296 billing-authority areas, including police and fire charges. Bills are paid in 10 monthly instalments (April to January) unless you ask your council for 12.
See the full rankings: cheapest · most expensive · biggest increases
Who has to pay council tax?
Rules and exemptions
Usually, anyone aged 18 or over who lives in a property has to pay. The bill goes to the person who lives there, not necessarily the owner.
Common discounts
- Single person discount — 25% off if you are the only adult in the home
- Student exemption — No council tax if everyone in the home is a full-time student
- Council tax support — Reduced bill if you are on a low income or benefits
- Disabled relief — You may pay a lower band if your home has been adapted for a disabled person
Contact your local council to apply for discounts. You can find your council on the CivAccount homepage.
What does council tax pay for?
Where your money goes
Council tax pays for local services. The exact split depends on where you live and what type of council you have. Here are the main categories:
See exactly how your council spends money: national spending breakdown · guide to council spending
Types of council
Why some councils charge more than others
England has different types of council. Some provide all services, others share them:
Unitary authorities, metropolitan districts, London boroughs
Provide all services. Your whole council tax bill goes to one council (plus police and fire).
County councils + district councils
Services are split. The county handles education, social care, and roads. The district handles bins, planning, and housing. You pay both.
This is why you cannot directly compare a district council's council tax with a unitary authority — the district only provides some of the services.
How to check and challenge your band
Steps you can take
- Check your band — Go to GOV.UK council tax bands (opens in new tab) and enter your postcode
- Compare with neighbours — Check what band similar properties on your street are in
- Challenge if wrong — You can ask the Valuation Office Agency (VOA) to review your band if you think it is wrong
Challenging your band is free, but be aware your band could go up as well as down.
Common questions
Quick answers about council tax
What is council tax?
Council tax is a tax on domestic property in England, set by your local council to pay for local services like schools, roads, rubbish collection, social care, and emergency services.
How are council tax bands calculated?
Council tax bands are based on the value of your property on 1 April 1991. There are 8 bands from A (cheapest) to H (most expensive). Band D is used as the reference point, with other bands calculated as a fraction of Band D.
Which council tax band is cheapest?
Band A is the cheapest council tax band. It covers homes worth up to £40,000 in April 1991 and pays two thirds (6/9) of the Band D rate. Based on the 2026-27 average Band D bill of £2,411, an average Band A bill is about £1,607 a year.
How much is council tax a month?
Council tax is normally paid in 10 monthly instalments from April to January, though you can ask your council to spread it over 12. On the 2026-27 average Band D bill of £2,411, that is about £241 a month over 10 months, or £201 over 12. An average Band A home pays about £161 a month over 10. Your own bill depends on your council and your band.
Who has to pay council tax?
Usually, anyone aged 18 or over who lives in a property has to pay council tax. If you live alone, you get a 25% discount. Full-time students, some carers, and people with severe mental impairment may be exempt.
How much is the average council tax in England?
The average Band D council tax in England for 2026-27 is £2,411. Rates range from £1,028.00 to £2,765.00.
Why is my council tax so high?
Council tax varies because of differences in local spending needs, the number of properties in each area, and how much funding the council gets from central government. Councils with higher social care costs or fewer properties tend to charge more.
Can I get a discount on my council tax?
Yes. Common discounts include: 25% for single occupants, 100% for students, council tax support for low-income households, and exemptions for empty properties (time-limited). Contact your council for details.
What does council tax pay for?
Council tax funds local services including education, adult and children's social care, waste collection, roads and transport, planning, housing, leisure, libraries, and council running costs.
How can I check my council tax band?
You can check your council tax band on GOV.UK at gov.uk/council-tax-bands. If you think your band is wrong, you can challenge it through the Valuation Office Agency.