Council Tax: A Primer

Council tax is a local tax on domestic property in England, Scotland, and Wales. It is a property tax, which means it is based on the value of your home.

Council tax is used to fund local services, such as schools, libraries, and social care. The amount of council tax you pay depends on the value of your home and the area in which you live.

Council tax is a controversial tax, with some people arguing that it is unfair and others arguing that it is necessary to fund local services.

Council tax is divided into eight bands, with Band A being the lowest and Band H being the highest. The band of your home is determined by its value.

The following table shows the council tax bands for England for 2023-24:

• Band A: £0 - £40,000
• Band B: £40,001 - £52,000
• Band C: £52,001 - £68,000
• Band D: £68,001 - £88,000
• Band E: £88,001 - £120,000
• Band F: £120,001 - £160,000
• Band G: £160,001 - £320,000
• Band H: £320,001+

There are a number of discounts available on council tax, including:

• Single person discount: A 25% discount for people who live alone
• Disabled person discount: A 25% discount for people who are disabled
• Student discount: A 100% discount for students
• Empty property discount: A 100% discount for properties that are empty

You can pay council tax in a number of ways, including:

• Online
• By phone
• By post
• At your local council office
• Through a payment plan

If you believe that your council tax band is incorrect, you can appeal to the Valuation Office Agency (VOA). The VOA is the independent body that is responsible for assessing the value of properties for council tax purposes.