UK Council Tax 2026/27 — Bands, Average Bills, Discounts, 200% Premium
Reviewed by Alex Morgan · Updated April 2026 · Most councils at 4.99% cap rise
Council Tax bands (England + Scotland)
| Band | 1991 valuation (England) | Multiplier of Band D | Indicative 2026/27 cost (Band D £2,200 council) |
|---|---|---|---|
| A | Up to £40,000 | 6/9 | £1,467 |
| B | £40,001 – £52,000 | 7/9 | £1,711 |
| C | £52,001 – £68,000 | 8/9 | £1,956 |
| D | £68,001 – £88,000 | 1.0 (reference) | £2,200 |
| E | £88,001 – £120,000 | 11/9 | £2,689 |
| F | £120,001 – £160,000 | 13/9 | £3,178 |
| G | £160,001 – £320,000 | 15/9 | £3,667 |
| H | Above £320,000 | 2.0 | £4,400 |
The bands are based on what the property was worth on 1 April 1991 in England — a valuation never updated despite UK property prices rising ~7-fold since. So a £40,000 house in 1991 is Band A regardless of its current 2026 value (typically £200,000-£300,000+). Two seemingly identical modern properties can sit in different bands based on their 1991 valuation history. Wales rebanded in 2003 to 9 bands using 2003 valuations.
2026/27 highest and lowest council tax bills
| Council | Band D rate 2026/27 | Notes |
|---|---|---|
| Westminster (lowest) | ~£1,000 | Lowest in England — central government grant subsidises |
| Wandsworth | ~£950 | Unique low-cost London model |
| Hammersmith & Fulham | ~£1,400 | Low-tier London |
| English average | ~£2,200 | Median typical |
| Birmingham | ~£2,200 | Highest among major cities; recent special permission for above-cap rises following Section 114 |
| Rutland | ~£2,650 | Among the highest in England |
| Nottingham | ~£2,500 | Section 114 / above-cap permission |
| Glasgow (Scotland) | ~£1,600 | Scottish rates structurally lower |
| Cardiff (Wales) | ~£2,000 | Wales-specific Band D in £45,000-£65,000 valuation tier |
The 4.99% cap rule: English councils can raise council tax by up to 4.99% (2.99% general + 2% adult social care precept) without holding a referendum. Above that requires a costly local referendum — almost always rejected. Councils issuing a Section 114 notice (effective bankruptcy) can apply for special permission to raise above the cap; Birmingham, Croydon, Nottingham, Thurrock and Woking all received this in 2024-25.
Discounts and reductions you should claim
| Reduction | Saving | Eligibility |
|---|---|---|
| Single Occupant Discount | 25% | Only one adult lives at the property as their main home |
| Disabled Band Reduction | Moves down 1 band | Disabled adult/child needs an extra room/space adapted |
| Student Exemption | 100% (treated as nobody) | Full-time student or 16-19 in qualifying education |
| Severe Mental Impairment | Full disregard | Diagnosed; needs medical certificate from GP/psychiatrist |
| Council Tax Reduction (CTR) | Up to 100% | Means-tested; rules vary by council |
| Apprentice Disregard | Disregarded | Earning ≤£195/week + recognised training |
| Care Worker Disregard | Disregarded | Live-in carer (paid less than £52/wk by the cared-for person) |
| Diplomat / Visiting Forces | Full exemption | Specific status documentation |
Each council manages its own Council Tax Reduction (CTR) scheme since 2013 — there is no national formula. Most schemes pay up to 100% for very low-income working-age households. Pension-age claimants have nationally-protected rules giving more generous support. Apply via your council's website — most use the same online forms as Universal Credit.
Empty homes and second homes — the 200% premium
The Levelling-up and Regeneration Act 2023 changed the empty-home and second-home regime from April 2025/26:
- 1-5 years empty: +100% premium (double the normal council tax). Threshold dropped from 24 to 12 months from April 2024.
- 5-10 years empty: +200% premium (triple).
- 10+ years empty: +300% premium (quadruple).
- Second homes / holiday homes: +100% premium from April 2025 (most councils adopted).
- Furnished but unoccupied: Counts as empty unless qualifying for a specific disregard.
Result: a Band D second home in a 4.99% standard council faces ~£4,400 in 2026/27 (£2,200 standard + 100% premium). In Cornwall, parts of Wales, the Lake District and other tourist hotspots, second-home premiums have driven a surge in conversions to "furnished holiday lettings" or short-term Airbnb-style businesses, which can qualify for business rates instead of council tax — often paying nothing if below the small business rate threshold. Government is consulting on closing this loophole.
How to challenge your Council Tax band
- Check neighbouring properties — if identical homes near you are in a lower band, you have a strong case. Search at gov.uk/check-council-tax-band.
- Submit a "proposal" to the Valuation Office Agency (VOA) at gov.uk/challenge-council-tax-band. Free.
- Provide evidence: comparable neighbouring properties, Land Registry sales data showing 1991 equivalent values, original VOA documents if available.
- VOA decision — typically takes 2-4 months. Refunds can be backdated to when you moved in (or to 1993 if you've owned since).
- Appeal — if VOA rejects, appeal to the Valuation Tribunal Service within 3 months.
Caveat: the VOA can move you UP a band if their review reveals you've been underpaying. Make sure your case is strong before submitting. Reading r/HousingUK or local forums for similar successful challenges in your area is helpful before filing.
Pair this with
- → UK Stamp Duty 2026 — the buying-side property tax
- → UK Universal Credit 2026/27 — works alongside Council Tax Reduction
- → UK Personal Allowance 2026/27
- → UK State Pension 2026/27 — pension-age CTR rules
- → UK Rights & Guides — full hub