Method. Every band’s bill is a fixed fraction of Band D: England and Scotland run A = 6/9 up to H = 18/9; Wales (revalued to April 2003 values in 2005) adds band I at 21/9. So a Band F home in a £2,200-Band-D council pays 13/9 × £2,200 ≈ £3,178 before discounts.

Discounts worth real money. Single adult −25%. Full-time students are disregarded (an all-student home pays nothing). People with severe mental impairment, and live-in carers who meet the conditions, are disregarded too — which can re-create the 25% discount even with two names on the bill. Empty and second homes vary by council, and some can cost extra rather than less.

Challenging a band. In England and Wales you ask the Valuation Office Agency; in Scotland the Scottish Assessors. The realistic case is evidence: neighbours in identical homes in a lower band, or documentary proof the 1991 (or 2003) value was wrong. Be aware the listing officer can move the band up as well as down — gather the evidence before the letter, not after. A successful challenge refunds the overpayment back to when you moved in, and neighbours’ bands do not move automatically with yours.

Edge cases. Scotland’s bills include water and sewerage charges collected alongside council tax; the ratios above apply to the council-tax element. New builds are banded on what they would have sold for on the valuation date, and annexes can qualify for a separate 50% discount.

Primary sources: statutory band thresholds and ratios (Local Government Finance Act 1992 as amended; Council Tax (Valuation Bands) (Wales) Order 2003), VOA/SAA guidance. Not financial or legal advice. Last reviewed 2026-09-21.