Across the UK

Council tax in Scotland and Wales: how it differs from England

Council tax is devolved. England, Scotland and Wales each set their own band structure, valuation date and ratios. Northern Ireland uses a different system entirely (domestic rates).

Three nations side by side

	England	Scotland	Wales
Number of bands	8 (A to H)	8 (A to H)	9 (A to I)
Valuation date	1 April 1991	1 April 1991	1 April 2003
Lowest band threshold (Band A)	Up to £40,000	Up to £27,000	Up to £44,000
Highest band threshold	Over £320,000 (H)	Over £212,000 (H)	Over £424,000 (I)
Average Band D 2026/27	£2,392	Around £1,615	Around £2,225

Average Band D figures are indicative national averages for 2026/27. The exact figure depends on which Scottish or Welsh authority you live in.

Scotland

Scotland uses the same eight-band structure as England, with valuations as at 1 April 1991. But the band thresholds are lower: Scottish Band A goes up to £27,000, where the English equivalent covers up to £40,000. That reflects the lower 1991 Scottish market. As a result, a property worth the same amount in 1991 may sit in a higher band in Scotland than in England.

In 2017, the Scottish government changed the band ratios for bands E to H. A Scottish Band E now pays 473/360 of Band D (roughly 1.31), where England's Band E pays 11/9 (roughly 1.22). Band H in Scotland pays 882/360 of Band D (roughly 2.45); in England, Band H pays exactly twice the Band D rate. The change means upper bands in Scotland carry more of the burden than they do in England.

Successive Scottish governments have frozen or capped council tax. The 2024 freeze ended for 2025/26, and 2026/27 has seen average rises of around 7 per cent across Scotland.

Wales

Wales is unique in the UK for having revalued. The 2003 revaluation moved every Welsh property to a new band based on its 2003 value. The Welsh government also added a Band I, which covers properties worth more than £424,000 in 2003.

Welsh band ratios mirror England's for bands A to H. Band I pays twenty-one-ninths of Band D, which is more than the English Band H. Average Welsh Band D rates for 2026/27 are around £2,225, somewhat lower than the English average. Welsh councils faced rises of around 5 to 7 per cent for the year.

The Welsh government consulted on a further revaluation in 2024 and 2025 but has paused implementation. A revaluation, if it happens, would be phased over multiple years.

Northern Ireland

Northern Ireland does not use council tax. Households pay domestic rates, calculated from a percentage of the rental value of the property as at 2005. Rates are split into a regional rate (set by Stormont) and a district rate (set by the local council). The system is fundamentally different from council tax and is not covered in detail here.

Comparison: a £100,000 1991 property

A property worth £100,000 in 1991 would fall in:

England: Band E (£88,001 to £120,000), paying 11/9 of Band D.
Scotland: Band G (£106,001 to £212,000)? No, just below: Band F (£80,001 to £106,000), paying 585/360 of Band D under the post-2017 ratios.

The Welsh equivalent in 2003 prices would be different again because Welsh values used a different reference date. The point is that the same 1991 figure does not put you in the same band on either side of the border.

Frequently asked questions

Why does Scotland use lower thresholds than England?

Scottish house prices in 1991 were lower than English ones, so the band thresholds were set lower to reflect the local market. The same eight-band structure was used, but the boundary points are different. A Scottish Band A goes up to £27,000 against England's £40,000.

What changed in Scotland in 2017?

The Scottish government raised the multiplier on bands E to H so that larger homes pay proportionally more than they would in England. A Scottish Band H pays around 2.45 times the Band D rate; an English Band H pays exactly twice. This was intended to make the system more progressive without a full revaluation.

Why does Wales have nine bands?

When Wales revalued in 2003, the Welsh government took the opportunity to add a Band I for very high-value properties. Band I covers homes worth more than £424,000 in 2003 and pays twenty-one-ninths of Band D, considerably more than the English Band H ratio of eighteen-ninths.

Will Scotland or Wales revalue again?

Both governments have considered it but neither has committed. The Welsh government consulted on a 2025 revaluation and ultimately deferred it. Scotland has reviewed but not legislated for further reform. England has shown no appetite for revaluation under any recent government.