Council Tax Explained: Bands, Discounts and Who Pays

How it is worked out

Each home is placed in a valuation band, and each council sets the yearly charge for each band. Bands run from A (lowest value) to H in England and Scotland, and A to I in Wales. The bands are based on what the property was worth on a set date, not today’s value, so the band is the same wherever you live but the charge depends on your council.

Who pays

Usually the people who live in the home, whether they own or rent. If you rent, check your tenancy: some landlords include it, though most tenants pay it themselves.

Discounts and exemptions

• Single person discount: 25% off if you are the only adult living in the home.
• Full-time students: a household made up only of full-time students is exempt.
• Disabled band reduction: homes adapted for a disabled person may qualify to pay one band lower.
• Council tax support: a council scheme that can reduce the bill for people on low income.

Challenging your band

If you think your home is in the wrong band, you can check and challenge it through the Valuation Office Agency (England and Wales) or your assessor (Scotland). The process is free, and note that a successful challenge can also lower the band, but it can also be raised, so research similar homes first.

Paying it

Bills are normally spread over ten monthly instalments from April, but you can ask for twelve. Check your council’s website for your rates.

This guide is general information, not financial or legal advice. Rates checked 8 October 2026 against GOV.UK.