Council Tax Bands in England - The 1991 Valuation System
England uses 8 council tax bands (A to H) based on what properties were worth on 1 April 1991. The Valuation Office Agency (VOA) assigned each property to a band; local councils then set the Band D rate each year. Here is how the system works in practice.
The VOA and the English Valuation List
The Valuation Office Agency (VOA) is an executive agency of HMRC responsible for valuing property for tax purposes across England and Wales. For council tax purposes, the VOA maintains the council tax valuation list: a register of all domestic properties in England, each assigned to a band from A (lowest) to H (highest).
The VOA does not set council tax rates. That is the role of each local authority. The VOA only determines which band a property falls into. Your council then sets a Band D rate, and your band determines what fraction of that rate you pay. These are two entirely separate functions.
If you believe your band is wrong, you challenge it through the VOA, not your council. If your bill amount seems wrong, you query it through your council. Understanding this distinction saves considerable time and frustration.
England Band Ranges and Multipliers (2026/27)
| Band | 1991 value range | Fraction | Example at £2,000 Band D |
|---|---|---|---|
| Band A | Up to £40,000 | 6/9 | £1,333 |
| Band B | £40,001–£52,000 | 7/9 | £1,556 |
| Band C | £52,001–£68,000 | 8/9 | £1,778 |
| Band D | £68,001–£88,000 | 9/9 | £2,000 |
| Band E | £88,001–£120,000 | 11/9 | £2,444 |
| Band F | £120,001–£160,000 | 13/9 | £2,889 |
| Band G | £160,001–£320,000 | 15/9 | £3,333 |
| Band H | Over £320,000 | 18/9 | £4,000 |
Example rates calculated at a hypothetical Band D of £2,000. Actual Band D rates vary by council. See all councils.
Newly Built Properties
When a new property is built, the VOA must assign it to a band. For properties built after 1991, the VOA estimates what the property would have sold for on 1 April 1991 if it had existed at that date. This is an inherently speculative exercise, particularly for contemporary properties with features (open-plan layouts, energy efficiency, home offices) that were not typical of housing stock in 1991.
The VOA uses comparable properties from the 1991 list as reference points, adjusting for size, location, and condition. New-build buyers sometimes find their band feels inappropriate compared to their neighbours because the comparisons are drawn from older stock. This is a legitimate basis for a band challenge, provided you can identify the comparable properties used and demonstrate that the VOA's estimate was out of line with others in the street at the implied 1991 value.
The Six-Month Rule for New Owners
If you have recently bought a property and believe it is in the wrong band, you have stronger legal rights during the first six months of ownership. Under the Local Government Finance Act 1992, a new owner can make a formal proposal to the VOA within six months of becoming a taxpayer for that property. This formal proposal carries stronger procedural rights than an informal band review requested at any other time.
After six months, you can still request an informal band review, but the grounds are narrower and the VOA can take longer to respond. The six-month window is therefore the most important time to act if you have doubts about your band.
Full guide: how to challenge your council tax bandUpdated April 2026. Band ranges set by the Local Government Finance Act 1992. VOA maintains the England council tax valuation list.