Council Tax (UK)

Your Council Tax bill is a fixed fraction of your council's Band D charge, set by the band your home sits in. Enter the band and the Band D figure to see the annual bill, the effect of the single person discount and what you'll pay each month.

How the calculation works

In England every council sets a Band D charge each year, which already includes the precepts for the county, district, police and fire services and any parish council. Other bands pay a fixed proportion of it under section 5 of the Local Government Finance Act 1992: A 6/9, B 7/9, C 8/9, D 9/9, E 11/9, F 13/9, G 15/9 and H 18/9. That's why a Band H home always pays exactly three times as much as a Band A home in the same area.

Bands are set by the Valuation Office Agency using what the property would have sold for on 1 April 1991: Band A is up to £40,000, Band D £68,001 to £88,000 and Band H over £320,000. You can look yours up by postcode on GOV.UK. In the calculator, enter the band as a number: 1 = A, 4 = D, 8 = H.

The Single adult occupier switch (1 = yes) applies the 25% single person discount. Results show the yearly charge, the fraction of Band D, and the monthly amount under the standard 10 instalments (April to January) or 12 instalments, which you can ask your council for. Band D charges change every April, so use the figure from your current bill.

Worked example

The defaults are Band D and a Band D charge of £2,392, the England average for 2026/27 (up from £2,280 in 2025/26). That gives £2,392 a year: £239.20 a month over 10 instalments or £199.33 over 12. For a Band C flat with one adult: 8/9 × £2,392 = £2,126.22, and with the 25% discount £1,594.67 a year, i.e. £159.47 over 10 instalments or £132.89 over 12.

Things to keep in mind

• Band D charges vary widely between councils, so the national average is only a rough guide. Your exact figure is on your annual bill and your council's website.
• These ratios apply to England. Wales has a ninth band, I (21/9), and 2003 valuations; Scotland uses different ratios for Bands E to H; Northern Ireland has domestic rates instead of Council Tax.
• Apart from the single person discount, the calculator ignores reductions and exemptions: all-student households, the Disabled Band Reduction Scheme and your council's means-tested Council Tax Reduction.
• Full-time students are disregarded when counting adults, so one working adult living with students usually still gets the 25% discount.
• Councils in England can add premiums for long-term empty homes and second homes, so check your council's rules if the property isn't your main home.