Council Tax Guide

Council Tax is a type of tax which is levied on households by local authorities across Britain. It is based on the estimated value of a property and the amount of people living in it.

How to work out your council tax payments:

To work out your council tax payments, you’ll need to know three things:

  • The valuation band for your home in England and Wales, or Scotland.
  • How much your local council charges for this band. Pound Coins 5
  • Whether you can get an exemption or discount from the full bill.

Your property may be revalued and put in a different band if:

  • You demolish parts of your property and don’t rebuild it.
  • You alter your property to create 2 or more self contained units such as an annexe- the units would have their own band.
  • You split a single property into self-contained flats.
  • You convert flats into one single property.
  • You start/stop working from home.
  • There are significant changes to your local area, such as a new road being built.

Who has to pay council tax?

If you’re over the age of 18 and you own/rent a home, you will usually have to pay council tax. A full council tax bill is based upon at least 2 adults living in a home. Spouses and partners are jointly responsible for paying the bill.

If you count as an adult, you live on your own or no one else in your home counts as an adult, you’ll get a 25% discount off your bill.

If everyone in your home is a full time student, including you, you won’t have to pay council tax.

Who doesn’t class as an adult?

  • Children under 18
  • People on apprentice schemes
  • 18/19 year olds in full time education
  • Young people under 25 who get funding from the skills funding agency
  • Student nurses
  • Foreign language assistants registered with the British Council.
  • People who have a severe mental impairment.
  • Live in carers who look after someone who isn’t their spouse, partner or child.
  • Diplomats

If you receive a council tax discount by mistake, you must tell HMRC straightaway. If you don’t, you could get a fine. budgeting-loan-social-fund-300x199


Your home will be allocated a council tax band depending on its valuation in 1991. It varies depending on your area. Here are some examples of bands and values.

Manchester council tax:

A £921.47
B £1075.06
C £1228.64
D £1382.21
E £1689.37
F £1996.53
G £2303.69
H £2764.42

Edinburgh council tax:

A £779.33
B £909.22

C £1,039.11

D £1,169.00
E £1,428.78
F £1,688.56
G £1,948.33

H £2,338.00

Wandsworth council tax:

A £451.77
B £527.05
C £602.35
D £677.65
E £828.24
F £978.82
G £1,129.41
H £1,355.29

Liverpool council tax:

A- value up to £40,000- £1,077.12
B- value over £40,000 and up to £52,000- £1,256.65
C- value over £52,000 and up to £68,000-£1,436.16
D value over £68,000 and up to £88,000- £1,615.68
E- value over £88,000 and up to £120,000-£1,974.71
F- value over £120,000 and up to £160,000- £2,333.76 Housing Benefit Guide
G- value over £160,000 and up to £320,000- £2,692.80
H- value over £320,000- £3,231.36

 Paying your council tax bill

Your council tax bill will tell you how much you have to pay, how that amount has been calculated and the dates that you have to pay. Generally, the cost is split into 10 monthly payments. If you are having trouble paying, you should contact your local council immediately as they can help you, for example by spreading your payments into 12 months instead of 10.

You can pay your council tax online, or by using ‘paypoints’ for cash payments at the Post Office, banks, newsagents and other convenience stores.

If you’ve overpaid and you haven’t received an automatic refund, you can contact your local council.