Council tax
How council tax is worked out, who has to pay it, what you can claim, and what your council can do if you fall behind.
Council tax is the tax on homes that pays for local services such as rubbish collection, social care, libraries, roads and the police. It is collected by your local council, and almost every home in England, Wales and Scotland is liable for it.
For 2026 to 2027, the average bill for a Band D home was £2,392 in England, up 4.9% on the year before, and £2,283 in Wales, up 4.8%. For many households it is one of the largest bills they pay after rent or a mortgage.
- £2,392 average Band D bill in England
- £2,283 average Band D bill in Wales
- 25% off if only one adult counts as living there
- 63 days before court action in Wales since April 2026
If you have already had a summons or a liability order, start with liability orders. If enforcement agents have contacted you, read the three golden rules first.
How your bill is worked out
Your bill is built up in stages, and each stage is a place where it can be wrong.
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Your band
Based on your home's value on 1 April 1991 in England and Scotland, or 1 April 2003 in Wales.
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Your council's charge for that band
Each council sets a Band D charge. Every other band is a fixed fraction of it.
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Who is liable
Decided by a fixed order set in law, not by whose name is on the bill.
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Discounts and exemptions
25% off if only one adult counts as living there. Some homes pay nothing at all.
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Reductions
One band lower for some homes with a disabled resident, and Council Tax Reduction for people on low incomes.
Your bill
What you pay for the year, usually spread over 10 or 12 monthly instalments.
Each stage has its own guide: bands and valuation, who has to pay, discounts and exemptions and disabled band reduction.
Empty homes and second homes follow their own rules, and can be charged up to four times the normal bill. See empty properties and second homes.
Why falling behind is serious
Council tax is a priority debt. The law gives your council recovery powers that most other creditors do not have, and it can use them quickly.
Miss a single instalment and you can lose the right to pay monthly, so the whole year’s bill becomes due. Your council can then ask a magistrates’ court for a liability order, and once it has one it can take money from your wages or benefits, or send enforcement agents, without going back to court.
The good news is that the process is predictable, and at almost every stage it can still be stopped. See council tax arrears for the timetable and what to do at each point, and billing and collection for your right to spread your bill over twelve months.
Where are you now?
Choose the one that fits best and an adviser will look at your situation. Free, confidential, and no obligation.
- I have had a reminder or a final notice A letter from the council, but no court involvement yet
- I have had a court summons A hearing date at the magistrates court
- A liability order has been made The court has granted the council recovery powers
- Enforcement agents have contacted me A letter or a visit from a bailiff firm
- Money is being taken from my wages or benefits An attachment of earnings or a benefit deduction
- I am not sure, or something else
Four different systems
Council tax is not the same everywhere in the UK.
- England has eight bands, A to H, based on 1991 values. Each council designs its own Council Tax Reduction scheme for working-age people.
- Wales has nine bands, A to I, based on 2003 values. It has a national Council Tax Reduction scheme, caps court costs at £70, and abolished prison for non-payment in 2019. Since April 2026 it has given households at least 63 days before court action.
- Scotland has eight bands based on 1991 values, with higher charges for the top four bands since 2017. Council tax is collected together with water and sewerage charges, and arrears are recovered through a summary warrant and sheriff officers rather than a liability order. See our Scotland guides.
- Northern Ireland does not have council tax. Homes pay domestic rates, collected by Land and Property Services.
What is changing
Several significant changes have recently come in, or are on the way.
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1 April 2026 · Wales
At least 63 days before court action
A final notice with 21 days to pay is required first.
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1 April 2026 · Scotland
No cap on empty and second home premiums
Councils can now set their own level.
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1 May 2026 · England
Renters’ Rights Act
Tenants who move out can stay liable until their tenancy properly ends.
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April 2027 · England
63 days, and a £100 cap on court costs
Twelve monthly instalments by default for new taxpayers.
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April 2028 · England
Twelve instalments for everyone
And a new surcharge on homes worth £2 million or more.
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2028, planned · Wales
Revaluation of all homes
Not yet confirmed by the Welsh Government.
Each guide below explains how these affect you, and what still applies until they take effect.
Questions people ask about council tax
- Attachment of earnings for council tax: how much can they take, and can you stop it?
- Can council tax debt be written off?
- Can you go to prison for not paying council tax?
- Council tax and dementia: the severe mental impairment discount
- Council tax court summons: what happens and what to do
- Council tax discounts for carers
- Council tax on a granny annexe
- Council Tax Reduction: who qualifies and how to apply
- Council tax refunds and overpayments
- Council tax single person discount
- Council tax when you move house
- Do pensioners pay council tax?
- Do students pay council tax?
- Does council tax debt affect your credit score?
- Is there a time limit on council tax debt?
- What happens if you don't pay council tax?
- Which months don't you pay council tax?
- Why council tax arrears keep rising, and what it means if you are behind
Where to start
- You have missed a payment, or had a reminder. Read council tax arrears.
- You have a court summons or a liability order. Read liability orders.
- Money is being taken from your wages or benefits. Read liability orders.
- You think the bill is too high. Check discounts and exemptions and bands and valuation.
- You think the bill is not yours. Read who has to pay.
- You are dealing with an empty home or a death. Read empty properties and second homes.
- Enforcement agents are involved. Read our bailiff advice.
If you would rather talk it through, answer a few questions and an adviser will be in touch, free of charge.
Guides in this section
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Council tax arrears
The reminder, final notice and summons sequence in England and Wales, and what to do at each stage.
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Who has to pay council tax
The order of liability, joint liability, tenants, and when a bill is not yours.
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Council tax bands and valuation
How bands are set, the value ranges, when a challenge is worth making, and the risks.
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Discounts and exemptions
Every discount, disregard and exemption, who qualifies, and how far each can be backdated.
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Disabled band reduction
One band lower where a disabled resident needs extra space or facilities.
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Empty properties and second homes
Premiums on long-term empty homes and second homes, and the exemptions that still apply.
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Billing and collection
Your bill, the right to twelve instalments, refunds, and the recovery timetable.
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Liability orders
What the order permits, the deduction rates, what it does not do, and when it can be challenged.
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