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Council Tax Band — Property Valuation Bands A to H

By GetRighted Legal Research TeamLast updated July 2026

Summary

Every domestic property in England is assigned a council tax band from A (lowest value) to H (highest) by the Valuation Office Agency, based on the property's estimated open market value as at 1 April 1991. Band D is the reference point: each billing authority sets a Band D rate, and other bands pay a fixed proportion of it (Band A pays 6/9ths, Band H pays 18/9ths). Band challenges are outside the scope of discount and exemption disputes — they go through the VOA first — but the band determines the base amount on which discounts and exemptions are calculated.

The Banding System

The eight bands reflect 1991 property values: Band A (up to £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 (over £320,000). These values have never been updated. A property currently worth £300,000 may be in Band C or D based on its 1991 value.

Band Challenges Are a Separate Process

If you believe your property is in the wrong band, the process is different from a discount or exemption dispute. You must propose a change to the Valuation Office Agency (VOA). If the VOA refuses, you can appeal to the Valuation Tribunal. This is separate from the LGFA 1992 s.16 discount/exemption dispute route. GetRighted focuses on discount and exemption challenges, not band challenges.

Sources

  1. Local Government Finance Act 1992, s.5
  2. Council Tax (Chargeable Dwellings) Order 1992

Frequently Asked Questions

Why are council tax bands still based on 1991 values?
Parliament has never legislated a revaluation in England. Wales revalued in 2003. Successive governments have avoided revaluation due to political sensitivity. The 1991 values remain the legal basis for banding in England.
Does my band change if I extend or renovate my property?
Not automatically. The band can only be changed by the VOA, and typically only when the property is sold or there is a 'material increase in value' due to building work. The VOA may reassess at that point based on what the 1991 value would have been with the improvement.

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