Council tax is charged by local authorities based on property value bands (A–H in England/Wales, A–H in Scotland). The actual amount varies by local authority and is set annually.
| Band | Property Value (1991) | Ratio to Band D | Example Annual Bill |
|---|---|---|---|
| A | Up to £40,000 | 6/9 | ~£1,100 – £1,400 |
| B | £40,001 – £52,000 | 7/9 | ~£1,280 – £1,650 |
| C | £52,001 – £68,000 | 8/9 | ~£1,470 – £1,890 |
| D | £68,001 – £88,000 | 9/9 (reference) | ~£1,650 – £2,130 (avg Band D England: £2,171) |
| E | £88,001 – £120,000 | 11/9 | ~£2,020 – £2,600 |
| F | £120,001 – £160,000 | 13/9 | ~£2,390 – £3,080 |
| G | £160,001 – £320,000 | 15/9 | ~£2,750 – £3,550 |
| H | Over £320,000 | 18/9 | ~£3,300 – £4,260 |
The average Band D council tax in England for 2024/25 is £2,171 per year.
Single occupancy: 25% discount if you live alone.
Students: Full-time students are exempt and do not count toward the property.
Council Tax Reduction (CTR): Available for low-income households.
Property taxes, state income taxes, and deductions affect your federal return. Get clear, plain-English tax briefs from CapitalTaxBrief.com.