What are the UK Council Tax Valuation Bands for 2026/27?
Council Tax bands in England are based on the historical open-market value of the property on 1 April 1991. Each band represents a fixed statutory fraction of the local authority's baseline Band D charge.
| Band | 1991 Property Valuation (England) | Proportion of Band D |
|---|---|---|
| Band A | Up to £40,000 | 6/9 (66.7%) |
| Band B | £40,001 to £52,000 | 7/9 (77.8%) |
| Band C | £52,001 to £68,000 | 8/9 (88.9%) |
| Band D | £68,001 to £88,000 | 9/9 (100.0% Baseline) |
| Band E | £88,001 to £120,000 | 11/9 (122.2%) |
| Band F | £120,001 to £160,000 | 13/9 (144.4%) |
| Band G | £160,001 to £320,000 | 15/9 (166.7%) |
| Band H | Over £320,000 | 18/9 (200.0%) |
Step-by-Step Council Tax Calculations (Band Multiplier Worked Examples)
Based on an average UK local authority setting a baseline Band D charge of £2,100 per year, see how much different property bands pay before and after the 25% single person discount.
Band A Property (6/9 Multiplier)
Properties valued up to £40,000 in 1991.
Band H Property (18/9 Multiplier)
Properties valued over £320,000 in 1991.
Frequently Asked Questions About Council Tax Bands
Council Tax bands in England are based on what the property would have sold for on the open market on 1 April 1991, ranging from Band A (up to £40,000) to Band H (over £320,000).
If you are the sole adult living in a property (or all other residents are disregarded, such as full-time students), you are legally entitled to a 25% reduction on your total Council Tax bill.
All council tax bands are calculated as a proportion of Band D (9/9). Band A pays 6/9 (66.7%), Band B pays 7/9 (77.8%), Band C pays 8/9 (88.9%), and Band H pays 18/9 (200%).
Rates and calculations on this page are cross-referenced with official UK Government legislation: GOV.UK Council Tax Bands & Property Valuation Tables (2026/27).