Council tax band
A council tax band places a home in a value range that sets its council tax. England uses 1991 values and Wales uses 2003 values.
Every home in England and Wales is placed in a council tax band. The band sets how much council tax is paid on the home each year.
The bands are set by the Valuation Office Agency. They are based on what the home would have been worth on a fixed past date, not on what it is worth today.
Bands in England
England has eight bands, A to H. They are based on what the home would have sold for on 1 April 1991. Band A covers homes worth up to £40,000 at that date and band H covers homes worth more than £320,000.
A home built after 1991 is banded on what it would have been worth in 1991, judged by similar homes nearby.
Bands in Wales
Wales has nine bands, A to I. Homes in Wales were revalued, and their bands are based on values on 1 April 2003. Band A covers homes worth up to £44,000 at that date and band I covers homes worth more than £424,000.
How the band sets the bill
Each council sets a charge for a band D home. The other bands pay a fixed proportion of that figure, so a band A home pays less and a band H home pays more. Two homes in the same band can pay different amounts if they are in different council areas.
Discounts and exemptions can reduce the bill, for example when only one adult lives in the home.
Bands and sold prices
A council tax band is not a valuation. Because it rests on values from 1991 or 2003, it can be a rough guide to how a home compared with others at that time, but not to its price today. For current prices, look at what homes nearby have actually sold for on our free postcode pages.
A band is not usually reviewed just because a home is sold. If the home has been extended, it may be reviewed when it next sells. Owners can ask the Valuation Office Agency to check their band if they think it is wrong.
| Set by | Valuation Office Agency |
| England | Bands A to H, based on 1 April 1991 values |
| Wales | Bands A to I, based on 1 April 2003 values |
| Charge set by | The local council, around band D |
Related terms
Property type · Postcode district · Market appraisal · Material information · Price Paid Data