Council Tax Bands
How your Council Tax band is set from a fixed 1991 or 2003 value, and how annexes, shared houses and extensions can change it.
Band A: highest value in England (1 April 1991) England
£40,000
A home worth this or less on 1 April 1991 is in Band A, the lowest band.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band B: highest value in England (1 April 1991) England
£52,000
Band B covers values above Band A's limit, up to this.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band C: highest value in England (1 April 1991) England
£68,000
Band C covers values above Band B's limit, up to this.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band D: highest value in England (1 April 1991) England
£88,000
Band D covers values above Band C's limit, up to this. Councils quote their Council Tax as a Band D amount.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band E: highest value in England (1 April 1991) England
£120,000
Band E covers values above Band D's limit, up to this.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band F: highest value in England (1 April 1991) England
£160,000
Band F covers values above Band E's limit, up to this.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band G: highest value in England (1 April 1991) England
£320,000
Band G covers values above Band F's limit, up to this. Anything above is Band H, the highest band in England.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band A: highest value in Wales (1 April 2003) Wales
£44,000
A home worth this or less on 1 April 2003 is in Band A, the lowest band.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band B: highest value in Wales (1 April 2003) Wales
£65,000
Band B covers values above Band A's limit, up to this.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band C: highest value in Wales (1 April 2003) Wales
£91,000
Band C covers values above Band B's limit, up to this.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band D: highest value in Wales (1 April 2003) Wales
£123,000
Band D covers values above Band C's limit, up to this.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band E: highest value in Wales (1 April 2003) Wales
£162,000
Band E covers values above Band D's limit, up to this.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band F: highest value in Wales (1 April 2003) Wales
£223,000
Band F covers values above Band E's limit, up to this.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band G: highest value in Wales (1 April 2003) Wales
£324,000
Band G covers values above Band F's limit, up to this.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Band H: highest value in Wales (1 April 2003) Wales
£424,000
Band H covers values above Band G's limit, up to this. Anything above is Band I, the highest band, which only Wales has.
GOV.UK — HMRC (Valuation Office) · checked 10 Nov 2026
Average Band D Council Tax in England England
£2,392
The average Band D amount set by councils in England for the year. That is £111, or 4.9%, more than the year before.
GOV.UK — MHCLG · checked 10 Nov 2026
A band reflects a fixed value from the past, not a market price
Your band is fixed by an estimate of what your property would have sold for on a set date: 1 April 1991 in England and 1 April 2003 in Wales. Wales also has a Band I, for its highest values. Besides that base-date value, the Valuation Office weighs a property's size, layout, character and location, along with any change in how it is used. Buying at a reduced price under a scheme such as Right to Buy changes nothing, because the home is banded on its full base-date value. Scotland has its own banding, which you can look up through the Scottish Assessors Association, and Northern Ireland charges domestic rates instead of Council Tax.
An annexe gets its own band only if it is self-contained
Part of a building that was built or converted to be lived in separately counts as a self-contained unit and is banded in its own right, on top of the main home. For example, if a family converts two of its rooms into living space for a relative, with cooking facilities, a toilet and shower and a single way in, the annexe would normally need a band of its own. A unit qualifies if it is fully apart from the rest of the property or joined to it and reached through a shared entrance. The Valuation Office judges each case on the physical layout, looking at features such as independent access (including from a shared hall or landing), somewhere to sleep and prepare food, and bathroom facilities. How you use the space does not matter, and an empty unit that could be lived in separately still has a band. Removing a sink but leaving its drainage and pipework, or taking out a cooker and nothing else, is not expected to change the outcome. A band for a separate area is taken away only once physical changes mean the space could no longer be lived in separately. Letting a unit to tenants means it is no longer treated as an annexe, although it keeps its own band. Any discount or exemption for an annexe comes from your local council, and an extra band added wrongly can be appealed.
Houses in multiple occupation usually have a single band
A house in multiple occupation (HMO), such as a house let out room by room, is generally valued as one property, so its rooms do not usually have separate bands. Wales brought in this approach on 3 June 2026, after England had done so on 1 December 2023. If an HMO is still banded room by room, a proposal form lets the Valuation Office know so it can be put right.
A band can change, or be removed, when the property itself changes
A property that has been enlarged since its first assessment may be given a higher band at its next sale, though a band can also change without a sale, for instance when an extension adds a self-contained annexe. A resulting rise in your bill starts on the day the Valuation Office alters the valuation list. The Valuation Office also assesses some properties automatically, such as those that are newly built or have been made smaller. An occupied property keeps its band even during major building work, whereas an empty one that is beyond repair, or uninhabitable because of major works, can be taken out of banding on application.