Council Tax is a local tax paid by most households in Great Britain. The money collected by local authorities helps fund services such as waste collection, social care, local roads, police, fire services and other local public services.
The amount you pay is not based directly on the current market value of your home or simply on your income. It mainly depends on your property’s Council Tax band and the charge set by your local council.
The information below focuses mainly on England. Scotland and Wales also use Council Tax, although some of the rules and valuation systems differ. Northern Ireland uses a separate domestic rates system.
Who pays Council Tax?
Council Tax is normally paid by an adult who lives in the property as an owner or tenant.
If at least two adults who count for Council Tax purposes live in the property, the full bill will usually apply.
However, not everyone aged 18 or over is automatically counted.
Some people are treated as disregarded for Council Tax purposes.
25% Single Person Discount
If you are the only adult in your home who counts for Council Tax purposes, you can normally receive a 25% Single Person Discount.
You may also qualify if you live with other adults but all of them are disregarded.
For example, if two adults live in a property but one works and the other is a qualifying full-time student, only one person may count for Council Tax purposes and the household could qualify for the 25% discount.
Who may be disregarded?
Common examples include:
- full-time students,
- some people under 20 who remain in education,
- student nurses,
- certain apprentices and trainees,
- some people classed as severely mentally impaired,
- qualifying live-in carers,
- certain long-term hospital or care-home residents,
- some people in prison.
The exact conditions depend on individual circumstances and you will normally need to apply to your local council.
Council Tax bands in England
Homes in England are placed into one of eight bands, from Band A to Band H.
The system does not use today’s market value.
Instead, the band is based on what the property would have been worth on 1 April 1991.
| Band | Property value at 1991 prices |
|---|---|
| A | Up to £40,000 |
| B | £40,001 – £52,000 |
| C | £52,001 – £68,000 |
| D | £68,001 – £88,000 |
| E | £88,001 – £120,000 |
| F | £120,001 – £160,000 |
| G | £160,001 – £320,000 |
| H | More than £320,000 |
The band alone does not tell you exactly how much you will pay.
Each local council sets its own annual charges, so two similar properties in different parts of England can be in the same band but have different Council Tax bills.
Empty homes
Old information suggesting that empty properties automatically receive substantial Council Tax discounts is no longer reliable.
A council may choose to offer a discount on an empty property, but it does not have to.
Long-term empty homes can also attract substantial Council Tax premiums.
The amount depends on how long the property has been empty and on the rules applied by the local authority.
There are statutory exceptions, so the rules for the particular property should always be checked.
Second homes
Councils in England can also apply additional Council Tax to certain second homes.
Since April 2025, local authorities have had the power to charge a premium of up to 100% on qualifying second homes.
This can potentially double the normal bill.
Statutory exceptions apply to some properties.
Council Tax Reduction
People on low incomes may qualify for Council Tax Reduction, sometimes called Council Tax Support.
Schemes vary between local authorities, so the amount of help available depends on where you live and your circumstances.
It is particularly worth checking if you:
- have a low income,
- have lost your job,
- receive certain benefits,
- are retired,
- have experienced a major fall in household income.
Summary
Council Tax is one of the main costs of running a home in Britain, but it is worth checking whether you qualify for any reduction or discount.
Check your property’s Council Tax band, your council’s current charge and whether your household circumstances qualify for help.
If you live alone, the 25% Single Person Discount is an obvious place to start.
If you live with students, carers or other people who may be disregarded, check the rules with your local council.
Council Tax charges and some local rules can change, so always confirm the current position with the local authority responsible for your property.