Council tax guides
Short answers to common council tax questions, checked against the law and official guidance for England, Scotland and Wales.
Council tax works differently in each nation. England, Wales and Scotland share the basic system of bands and a 25% discount for people living alone, but they differ on bands (Wales has nine), payment months, premiums on second and empty homes, help for people on low incomes, and what happens when you can't pay. Each guide sets out the rules for all three nations and links to the law and official guidance it is based on.
For figures for your own area, start from your council's page or use the calculator.
- How much is council tax a month?Averages for every band in England, Wales and Scotland.
- What months don't you pay?10 or 12 payments, and the months with nothing due.
- Moving houseFinal bills, cancelling, renters and empty homes.
- How council tax is calculatedBand D, precepts, bands and the limits on increases.
- Water charges in ScotlandWater and sewerage on the council tax bill.
- If you can't payReminders, final notices and what to do.
- Council tax bandsValues, costs, checking and challenging your band.
- Discounts and exemptionsSingle person, students, disability, carers and more.
- Second homesPremiums by nation and by council.
- Empty homesExemptions and premiums.
- Council Tax ReductionHelp for people on low incomes.