Council Tax Band
FinancialThe valuation category assigned to a property that determines how much council tax is payable, ranging from Band A (lowest) to Band H (highest)
Council Tax Band is the valuation category (A-H) determining how much council tax is payable on a property, based on its value as of 1 April 1991. Generally the tenant pays council tax during occupancy, but landlords become liable during void periods, with some councils charging premiums of up to 300% on long-term empty properties. Single occupants receive a 25% discount, and HMO billing arrangements vary by local authority.
The Bands
| Band | Property Value (1991) | Typical Ratio |
|---|---|---|
| A | Up to £40,000 | 6/9 |
| B | £40,001 - £52,000 | 7/9 |
| C | £52,001 - £68,000 | 8/9 |
| D | £68,001 - £88,000 | 9/9 (base) |
| E | £88,001 - £120,000 | 11/9 |
| F | £120,001 - £160,000 | 13/9 |
| G | £160,001 - £320,000 | 15/9 |
| H | Over £320,000 | 18/9 |
Who Pays Council Tax?
Generally, the occupant pays council tax, which means:
- Single tenants: Pay with 25% single person discount
- Multiple tenants: One bill, shared between occupants
- HMOs: May have separate billing or landlord pays
- Empty properties: Landlord pays (often with premiums)
During Void Periods
When a property is empty between tenancies:
- Landlord becomes liable for council tax
- Some councils offer short-term exemptions
- Empty property premiums may apply after 2 years
For Letting Agents
Council tax considerations:
- Include band information in property listings
- Advise tenants about their liability
- Help landlords understand void period costs
- Track when tenants move in/out for liability changes
- Be aware of HMO-specific council tax rules