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6 March 2005
Council Tax Bands & Explanation
slough.info/tax

The Conservatives introduced Council Tax in the Local Government Finance Act 1992 to replace their notorious Community Charge also known as The Poll Tax.

Council Tax started in 1993.

There are 8 charging bands, named A to H, and each band pays a different proportion of Council Tax. Band D is often used for comparisons.

Homes were put into the A to H bands based on their selling price as at 1 April 1991. Welsh house prices were lower than those in the English bands.

Council Tax is a daily tax payable by the owner of a home (section 8).

A couple, married or un-married, living together are each liable for the entire tax (section 9).

There is a 25% discount if the home is occupied by only one adult person (section 11).

English Council Tax Bands (section 5)

  Band  

  Home price up to  

 Fractions of 18 

 Band A  multiplier 

 Band D  multiplier 

A

  £ 40,000

    6
   1    0.667

B

  £ 52,000

      7  
   1.167    0.778

C

  £ 68,000

    8
   1.333    0.889

D

  £ 88,000

    9
   1.5    1

E

£ 120,000

  11
   1.833    1.222

F

£ 160,000

  13
   2.167    1.444

G

£ 320,000

  15
   2.5    1.667

H

  unlimited

  18
   3    2


A Service from Paul Janik