{"id":23246,"date":"2026-09-18T23:09:59","date_gmt":"2026-09-18T22:09:59","guid":{"rendered":"https:\/\/yatirim.uk\/tr\/ingilterede-council-tax\/"},"modified":"2026-09-20T10:47:00","modified_gmt":"2026-09-20T09:47:00","slug":"ingilterede-council-tax","status":"publish","type":"page","link":"https:\/\/yatirim.uk\/en\/ingilterede-council-tax\/","title":{"rendered":"What Is Council Tax in England, How Much Is It and Who Pays?"},"content":{"rendered":"
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What Is Council Tax in England, How Much Is It and Who Pays?<\/h1>\n

Council tax is the annual tax the occupier of a home in England pays to the local council; if the flat is let, the tenant normally pays.<\/strong> The amount depends on the home\u2019s band (A to H), set on 1991 values, and on the council. In 2026\/27 the average Band D council tax in England is \u00a32,392 a year, up \u00a3111 (4.9%) on the previous year. The gap between councils is large: Band D is \u00a31,028.21 in Wandsworth in London and \u00a32,765.02 in Dorset.<\/p>\n\n

Bands and average amounts<\/h2>\n
Band<\/th>Value on 1 April 1991<\/th>Ratio to Band D<\/th>England average, annual (2026\/27)<\/th><\/tr><\/thead>
A<\/strong><\/td>Up to \u00a340,000<\/td>6\/9<\/td>\u00a31,595<\/td><\/tr>
B<\/strong><\/td>\u00a340,001 to \u00a352,000<\/td>7\/9<\/td>\u00a31,860<\/td><\/tr>
C<\/strong><\/td>\u00a352,001 to \u00a368,000<\/td>8\/9<\/td>\u00a32,126<\/td><\/tr>
D<\/strong><\/td>\u00a368,001 to \u00a388,000<\/td>9\/9<\/td>\u00a32,392<\/td><\/tr>
E<\/strong><\/td>\u00a388,001 to \u00a3120,000<\/td>11\/9<\/td>\u00a32,924<\/td><\/tr>
F<\/strong><\/td>\u00a3120,001 to \u00a3160,000<\/td>13\/9<\/td>\u00a33,455<\/td><\/tr>
G<\/strong><\/td>\u00a3160,001 to \u00a3320,000<\/td>15\/9<\/td>\u00a33,987<\/td><\/tr>
H<\/strong><\/td>Over \u00a3320,000<\/td>18\/9<\/td>\u00a34,784<\/td><\/tr><\/tbody><\/table><\/div>\n

The band is set by the Valuation Office Agency (VOA) based on what the home would have been worth on 1 April 1991; for new buildings a retrospective estimate to that date is made. Today\u2019s price does not change the band. Each band\u2019s amount is a fixed ratio of Band D; the table shows England averages, and your council may be lower or higher. You can find a home\u2019s band by postcode on GOV.UK<\/a> .<\/p>\n\n

Who pays<\/h2>\n
Status<\/th>Who pays council tax<\/th><\/tr><\/thead>
You live in the home<\/td>You<\/td><\/tr>
The flat is let (single tenant or family)<\/td>The tenant<\/td><\/tr>
The flat is empty (including between tenancies)<\/td>The owner<\/td><\/tr>
House in multiple occupation let by the room (HMO)<\/td>The owner (usually included in the rent)<\/td><\/tr>
Only full-time students live there<\/td>Nobody; the home is exempt<\/td><\/tr><\/tbody><\/table><\/div>\n

For an investor, the upshot is that when you let your flat on a long-term tenancy, council tax is not your cost. It only enters your expenses when the flat is empty or in houses let to students by the room. For the rental income calculation, see our UK rental income tax<\/a> page.<\/p>\n\n

Discounts and exemptions<\/h2>\n