thecalculators.co.uk

Council Tax Calculator UK

Find your council tax band from your property value and calculate your annual, monthly, and weekly council tax bill. Adjust for your local Band D rate and apply discounts such as the 25% single person discount.

How Council Tax Works in the UK

Council tax is the system used to fund local government services across England, Scotland, and Wales. Introduced on 1 April 1993 as a replacement for the deeply unpopular Community Charge (widely known as the poll tax), council tax is a property-based tax that takes into account both the value of the property and the number of adults living in it.

The money raised from council tax pays for essential local services including refuse collection and recycling, street cleaning and lighting, road maintenance, planning and building control, parks and leisure facilities, libraries, environmental health, local policing, fire and rescue services, education (in areas with county councils), and social care for the elderly and vulnerable. Council tax typically accounts for around 25-30% of local authority funding, with the remainder coming from central government grants and business rates.

Each local authority sets its own council tax level each year, usually in February or March, for the following financial year starting on 1 April. The amount on your bill is the combined total of charges set by your district or borough council, county council (where applicable), police and crime commissioner, and fire and rescue authority. In London, the Greater London Authority also adds a precept for the Metropolitan Police and London Fire Brigade.

Council Tax Bands Explained

Every domestic property in England is allocated to one of eight council tax bands, labelled A through H. The band is determined by the open market value of the property at 1 April 1991, regardless of when the property was actually built or last sold. For properties built after 1991, the Valuation Office Agency (VOA) estimates what the property would have been worth on that date.

BandProperty Value (at 1 April 1991)Ratio to Band D
AUp to £40,0006/9
B£40,001 to £52,0007/9
C£52,001 to £68,0008/9
D£68,001 to £88,0009/9
E£88,001 to £120,00011/9
F£120,001 to £160,00013/9
G£160,001 to £320,00015/9
HOver £320,00018/9

Band D is the reference band and is used as the standard measure when comparing council tax between different areas. All other bands are expressed as a fraction of Band D. For example, Band A pays exactly two-thirds (6/9) of the Band D rate, while Band H pays exactly double (18/9) the Band D rate. This means that the most expensive Band H properties pay three times the council tax of the cheapest Band A properties.

The system was designed so that the majority of properties would fall in the middle bands (C, D, and E). In practice, Band A and Band B are the most common bands in England, reflecting the relatively low property values in 1991 compared to today. Around 24% of all properties in England are in Band A, and around 20% in Band B.

Council Tax Discounts and Exemptions

There are several discounts and exemptions that can reduce your council tax bill:

Single Person Discount (25%)

The most common discount is the 25% single person discount. If you are the only adult (aged 18 or over) living in a property, you are entitled to a 25% reduction in your council tax. Approximately 8 million households in England claim this discount. To qualify, you must be the only countable adult — certain people are "disregarded" and do not count, including full-time students, student nurses, apprentices and trainees, people who are severely mentally impaired, and live-in carers (under certain conditions).

Empty Property Discounts

If a property is unoccupied and substantially unfurnished, some councils offer a discount (typically 25-50%) for a limited period, usually three to six months. After this period, full council tax applies, and some councils charge a premium of up to 100% (double the normal rate) on properties that have been empty for more than two years, increasing to 200% (triple) after five years and 300% (quadruple) after ten years. These empty homes premiums are designed to encourage owners to bring empty properties back into use.

Second Adult Rebate

If you share your home with another adult who is on a low income or receiving certain benefits, you may be able to claim the second adult rebate instead of the single person discount. The amount of the rebate depends on the second adult's income and can be up to 25% of your bill. You cannot claim both the single person discount and the second adult rebate — you receive whichever gives the greater reduction.

Council Tax Reduction (Support)

Council Tax Reduction (formerly Council Tax Benefit) is a means-tested discount for people on low incomes. Each local authority runs its own scheme, so the exact eligibility criteria and discount amounts vary. Pensioners are guaranteed a minimum level of support under a national framework, but working-age claimants may receive less depending on the local scheme. You can apply through your local council.

Disability Reduction

If you or someone in your household has a disability and your property has certain features — such as an extra room used predominantly for the disabled person, an extra bathroom or kitchen, or sufficient floor space for a wheelchair — you may qualify for a disability reduction. This reduces your bill to the next band down (e.g. Band D becomes Band C). Properties already in Band A receive a one-sixth reduction.

How to Appeal Your Council Tax Band

If you believe your property has been placed in the wrong council tax band, you have the right to challenge the banding. In England, you can contact the Valuation Office Agency (VOA) to make a formal proposal to change your band. This process is free.

Before making a formal challenge, it is worth checking what band similar properties in your street or area are in. You can do this using the VOA's online council tax banding tool. If you find that comparable properties are in a lower band, this strengthens your case. However, be aware that challenging your band can result in it being moved up as well as down — the VOA will reassess the property and may conclude it should be in a higher band.

Valid reasons for challenging your council tax band include:

  • Comparable properties in your street or neighbourhood are in a lower band
  • There has been a significant change to the local area that reduces property values (e.g. a new motorway, industrial development)
  • Part of the property has been demolished or adapted in a way that reduces its value
  • The property was incorrectly valued when it was first banded
  • You start or stop using part of the property for business purposes

If the VOA rejects your proposal, you can appeal to the Valuation Tribunal for England, which is an independent body that hears council tax appeals. The tribunal process is also free, but you should be prepared to present evidence supporting your case.

What Changed in 2025/26

For the 2025/26 financial year, the government allowed local authorities in England to increase council tax by up to 5% without holding a referendum — comprising a 3% core increase and an additional 2% adult social care precept. Most councils have applied the maximum permitted increase to help fund rising costs, particularly in adult social care and children's services.

The average Band D council tax in England for 2025/26 is approximately £2,171, up from around £2,065 in 2024/25. This represents an increase of about 5.1%. The increase varies between councils, with some applying smaller rises and others using the full permitted amount. Police and fire precepts have also increased in most areas, adding to the total bill.

The council tax band thresholds themselves have not changed since they were first set in 1991. Despite significant house price inflation over the past three decades, successive governments have not revalued properties for council tax purposes in England. Wales conducted a revaluation in 2003, and Scotland uses 1991 values like England. There are periodic calls for a revaluation in England, but no government has committed to carrying one out due to the political sensitivity of the issue.

Worked Examples

Example 1: Band D Property, No Discounts

A property valued at £75,000 in 1991 falls into Band D. Using the average England Band D rate of £2,171:

  • Band: D (9/9 of Band D)
  • Annual council tax: £2,171.00
  • Monthly: £180.92
  • Weekly: £41.75

Example 2: Band A Property with Single Person Discount

A property valued at £35,000 in 1991 falls into Band A. A single occupant claims the 25% discount:

  • Band: A (6/9 of Band D)
  • Band A rate: £2,171.00 x 6/9 = £1,447.33
  • Single person discount (25%): -£361.83
  • Annual council tax: £1,085.50
  • Monthly: £90.46

Example 3: Band G Property, High-Value Area

A property in a more expensive area where the local Band D rate is £2,500. The property was valued at £250,000 in 1991 (Band G):

  • Band: G (15/9 of Band D)
  • Band G rate: £2,500.00 x 15/9 = £4,166.67
  • Monthly: £347.22
  • Weekly: £80.13

Common Mistakes with Council Tax

1. Confusing 1991 Values with Current Property Prices

Council tax bands in England are based on what your property was worth on 1 April 1991, not its current market value. A property worth £500,000 today may have been worth only £100,000 in 1991, placing it in Band E rather than Band H. If your property was built after 1991, the Valuation Office Agency estimates its 1991 value. This is a very common source of confusion, especially for people who have recently bought a property at a price well above the Band H threshold of £320,000.

2. Not Claiming the Single Person Discount

Approximately 8 million households claim the single person discount, but many eligible households do not. If you are the sole adult occupant of your property, you should apply to your local council for the 25% discount. Remember that certain people are disregarded for council tax purposes (students, carers, etc.), so even if someone else lives with you, you may still qualify if they fall into a disregarded category.

3. Assuming All Areas Charge the Same

Council tax varies enormously between local authorities. The Band D rate can range from around £850 in Westminster to over £2,500 in some rural areas. Always use your actual local authority's Band D rate for accurate calculations, not the national average. You can find your local rate on your council's website or on your most recent council tax bill.

4. Not Reporting Changes

You are legally required to tell your local council about changes that affect your council tax, such as someone moving in or out, a change in your circumstances that affects a discount or exemption, or if you become the liable person for a property. Failing to report changes — particularly if you are claiming the single person discount and another adult moves in — can result in backdated charges and penalties.

Frequently Asked Questions

What is council tax?
Council tax is a local taxation system used in England, Scotland, and Wales to fund local services such as rubbish collection, street lighting, schools, social services, police, and fire services. It replaced the Community Charge (poll tax) in 1993. Council tax is set by your local authority and is based on the valuation band of your property, which was assessed at 1 April 1991 values in England and Scotland, and 1 April 2003 values in Wales.
How are council tax bands determined?
Council tax bands in England are based on the open market value of your property at 1 April 1991, regardless of when the property was built. The Valuation Office Agency (VOA) assigns every domestic property in England to one of eight bands (A to H). Band A covers properties valued at up to £40,000, while Band H covers properties valued at over £320,000 at 1991 prices. If your property was built after 1991, the VOA estimates what it would have been worth in 1991.
How much is the single person discount?
If you are the only adult (aged 18 or over) living in a property, you qualify for a 25% discount on your council tax bill. This is known as the single person discount. Certain people are "disregarded" for council tax purposes and do not count as adults, including full-time students, student nurses, apprentices, those under 25 on certain youth training schemes, and people who are severely mentally impaired. If you live with only disregarded people, you still qualify for the 25% discount.
Can I appeal my council tax band?
Yes, you can challenge your council tax band if you believe your property has been placed in the wrong band. In England, you can contact the Valuation Office Agency (VOA) to make a proposal to change your band. Valid reasons include evidence that comparable properties in your area are in a lower band, significant changes to the property or local area that have reduced its value, or that the property was banded incorrectly when first valued. The VOA will investigate and may either agree to change the band, leave it unchanged, or in some cases, move it to a higher band.
Who is exempt from paying council tax?
Some properties are exempt from council tax entirely. These include properties occupied only by full-time students, armed forces accommodation, properties left empty by someone who has moved into a care home, properties left empty by someone who has died (for up to six months after probate is granted), and annexes occupied by elderly or disabled relatives. Some people may also qualify for council tax support (formerly council tax benefit) if they are on a low income or receive certain benefits.
What happens if I don't pay council tax?
If you fall behind on council tax payments, your local authority will first send you a reminder notice. If you still do not pay, they may issue a summons and take you to the magistrates' court. The court can issue a liability order, which gives the council several options: they can deduct money from your wages or benefits, send bailiffs to your property, apply for a charging order on your home, or in extreme cases, apply for a committal to prison (up to 90 days). It is always best to contact your council as soon as possible if you are struggling to pay, as they may be able to arrange a payment plan.
How is council tax calculated for a shared house?
In a shared house (a house in multiple occupation or HMO), the landlord is usually responsible for paying the council tax, not the tenants. However, if all tenants have individual tenancy agreements for the whole property (a joint tenancy), the tenants are jointly responsible for the council tax. In purpose-built flats, each flat has its own council tax band and the occupier of each flat pays their own council tax. If only one tenant lives in a shared property where the landlord pays, the landlord cannot claim the single person discount.
What is the average council tax in England?
The average Band D council tax in England for 2025/26 is approximately £2,171. However, council tax varies significantly between local authorities. The amount depends on the spending decisions of your local council, county council, police authority, and fire authority. London boroughs tend to have lower council tax than many rural areas because they benefit from additional funding from the Greater London Authority. The lowest rates are typically found in Westminster and the City of London, while the highest rates are in areas like Nottingham, Dorset, and Rutland.

Related Calculators

Stamp DutyCalculate Stamp Duty Land Tax on property purchases in England and Northern Ireland.MortgageCalculate monthly mortgage repayments, total interest, and view an amortisation schedule.Salary CalculatorCalculate your take home pay after tax, National Insurance, student loans, and pension contributions.Income TaxCalculate your UK income tax breakdown by band for England, Scotland, or Wales.