Council Tax Valuation Bands (England)
Council Tax bands in England are based on the market value of the property on 1 April 1991:
| Band | 1991 Property Valuation | 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%) |
Discounts and Exemptions
- Single Person Discount: 25% discount if you are the only adult living in the property.
- Full-Time Students: 100% exempt if all residents are full-time students.
- Severe Mental Impairment (SMI): 100% disregarded for Council Tax calculation.
Official Statutory Data Reference
Rates and calculations on this page are cross-referenced with official UK Government legislation: GOV.UK Council Tax Bands & Property Valuation Tables (2026/27).