Council tax bands and charges
Who determines the band
The Valuation Office Agency, a division of the Inland Revenue, is responsible for determining the valuation band for each property. In England, homes are put into one of eight valuation bands based on their capital value on 1 April 1991, not what the property is worth today. The range of values for each band are shown in the table below.
Find out more about valuation bands and appeals
The Valuation Office Agency (VOA) values domestic properties for council tax. This valuation is used to set your council tax band.
To understand why your property is in a certain band please check how domestic properties are assessed for council tax bands.
Information is available about when and how you can challenge your council tax band on GOV.UK. If you challenge your band, you must continue to pay council tax at your current band until your appeal is decided.
You might need to contact the VOA if you think your council tax band is wrong.
Each year the City of London Corporation sets the council tax amount payable for each band.
In March each year you will be sent an annual council tax bill detailing the council tax amount due for the full financial year 1 April to 31 March next.
| 2024/2025 council tax amounts | ||||
| Band |
Range of values 1 April 1991 |
Inner Temple | Middle Temple | City excluding Temples |
|---|---|---|---|---|
| A | Up to and including £40,000 | £811.93 | £811.93 | £811.93 |
| B |
£40,001 - £52,000 |
£947.25 | £947.25 | £947.25 |
| C | £52,001 - £68,000 | £1,082.57 | £1,082.57 | £1082.57 |
| D | £68,001 - £88,000 | £1,217.89 | £1,217.89 | £1,217.89 |
| E | £88,001 - £120,000 | £1,488.53 | £1,488.53 | £1,488.53 |
| F | £120,001 - £160,000 | £1,759.18 | £1,759.18 | £1,759.18 |
| G | £160,001 - £320,000 | £2,029.82 | £2,029.82 | £2,029.82 |
| H | More than £320,000 | £2,435.78 | £2,435.78 | £2,435.78 |
Since 2016/17 the Government has allowed councils with adult social care responsibilities to increase council tax above set limits. This additional levy is called the adult social care precept and the amount is included in the overall council tax amount set for each council tax band.
What you actually pay will depend on your own circumstances. There are some situations where your council tax bill can be reduced or increased, or where you may not have to pay at all.
The amount of council tax you pay will depend on:
- the council tax band for your property. Council tax bills will state the band which applies to your property, or follow the link above to search for your band.
- entitlement to any discount or disabled relief
- whether you are entitled to an exemption and have no council tax to pay
- if you qualify due the level of your income for a council tax reduction scheme discount.
- if a long-term empty property premium has been levied, this charge is in addition to the basic amount of council tax. Further information is available about council tax and empty property.