Council tax band values in England, Wales and Scotland
In England, a home is in Band A if it was worth up to £40,000 on 1 April 1991, and in Band H if it was worth more than £320,000. Wales uses values on 1 April 2003 and has a ninth band: Band A is up to £44,000, Band I is more than £424,000. The ranges are set by section 5 of the Local Government Finance Act 1992.
What a home would sell for today does not decide its band. To see the band a particular home is in, use the official look-up services described in how to find your council tax band.
England: values on 1 April 1991
The law also fixes how the bands relate to each other: within the same council area (or the same part of it), the amounts are in the proportion 6:7:8:9:11:13:15:18 from Band A to Band H. With Band D at 9, Band A pays 6/9 of the Band D amount and Band H pays 18/9, that is twice the Band D amount.
| Band | Value on 1 April 1991 | Amount as a share of Band D | Homes in the band |
|---|---|---|---|
| A | Up to £40,000 | 67% | 23.6% |
| B | More than £40,000 and up to £52,000 | 78% | 19.5% |
| C | More than £52,000 and up to £68,000 | 89% | 22.0% |
| D | More than £68,000 and up to £88,000 | 100% | 15.7% |
| E | More than £88,000 and up to £120,000 | 122% | 9.9% |
| F | More than £120,000 and up to £160,000 | 144% | 5.2% |
| G | More than £160,000 and up to £320,000 | 167% | 3.5% |
| H | More than £320,000 | 200% | 0.6% |
Wales: values on 1 April 2003
Wales has its own table of values in section 5(3) of the Act, with a Band I above Band H. For financial years beginning on or after 1 April 2005, the proportion in Wales is 6:7:8:9:11:13:15:18:21.
| Band | Value on 1 April 2003 | Amount as a share of Band D | Homes in the band |
|---|---|---|---|
| A | Up to £44,000 | 67% | 14.5% |
| B | More than £44,000 and up to £65,000 | 78% | 20.6% |
| C | More than £65,000 and up to £91,000 | 89% | 21.7% |
| D | More than £91,000 and up to £123,000 | 100% | 16.3% |
| E | More than £123,000 and up to £162,000 | 122% | 13.6% |
| F | More than £162,000 and up to £223,000 | 144% | 8.3% |
| G | More than £223,000 and up to £324,000 | 167% | 3.7% |
| H | More than £324,000 and up to £424,000 | 200% | 0.9% |
| I | More than £424,000 | 233% | 0.4% |
The share of homes is worked out from the Valuation Office Agency count of properties (all properties on the list at 31 March 2026, Valuation Office Agency), adding up the councils of each nation. Where the agency does not publish a figure for a band in a council, that council is left out of the share for that band.
Scotland
The sources used on this site do not give the property values of the Scottish bands or their valuation date: for those, see mygov.scot and the Scottish Assessors website.
What the Scottish Government's 2026/27 figures do show is that the upper bands relate to Band D differently from England's. In every one of the 32 Scottish councils, each band is the same share of Band D:
| Band | Amount as a share of Band D | Homes in the band |
|---|---|---|
| A | 67% | 18.9% |
| B | 78% | 22.1% |
| C | 89% | 16.2% |
| D | 100% | 14.1% |
| E | 131% | 14.1% |
| F | 162% | 8.5% |
| G | 196% | 5.5% |
| H | 245% | 0.6% |
Shares of Band D are calculated from the amounts each council charges in 2026/27. The share of homes uses the Scottish Government's count (chargeable dwellings, September 2026, Scottish Government), which is not defined in the same way as the Valuation Office Agency count used for England and Wales.
The amounts behind the values
The values only place a home in a band. What each band costs depends on the council: choose your council on the front page for every band in 2026/27, or see the councils that charge the most and the least.
Want the figures for your own council? Set the front page for your council.