Council tax in England, Scotland and Wales, and rates in Northern Ireland
Each UK government sets or publishes its own figures for council tax. This page puts the four side by side, quoting each from its own official source, and sets out how they are defined differently.
| Nation | Figure | Published by |
|---|---|---|
| England | £2,392 (average Band D, 2026-27) | Ministry of Housing, Communities and Local Government |
| Wales | £2,283 (average band D, 2026-27) | Welsh Government |
| Scotland | £1,653 (average Band D, 2026-27) | Scottish Government |
| Northern Ireland | £1,239 (average household rate bill, 2025-26) | Department of Finance (Northern Ireland) |
What each government publishes
England
Ministry of Housing, Communities and Local Government, “Council Tax levels set by local authorities in England 2026 to 2027”:
The average Band D council tax set by local authorities in England for 2026-27 will be £2,392, which is an increase of £111 or 4.9% on the 2025-26 figure. This includes all precepts including adult social care and parish precepts.
Includes the adult social care precept, parish precepts and the police and fire precepts.
Wales
Welsh Government, “Council tax levels: April 2026 to March 2027”:
Average band D council tax in Wales for the financial year 2026-27 is £2,283. This includes £1,831 for county councils, £400 for police and £52 for community councils.
Includes police and community council elements.
Scotland
Scottish Government, “Council Tax datasets: Band D Council Tax rates by year, 1996-97 to 2026-27”: £1,653 (average Band D, 2026-27) (£1,653.44 in the workbook).
Excludes water and sewerage charges, which Scottish councils collect with council tax for Scottish Water. Policing is funded nationally, so there is no police element.
Northern Ireland
Department of Finance (Northern Ireland), “Ratepayers start receiving bills for 2026/27 next week”:
The average household rate bill in Northern Ireland in 2025-26 was £1,239. Comparisons with average Council Tax bills in England, Scotland and Wales are not straightforward because the two systems are very different.
Northern Ireland has domestic rates, based on each property's capital value, rather than council tax.
How the four nations' figures differ
- Band D is the reference band in all three council tax systems, but the bands themselves differ: England and Scotland still use 1991 property values, while Wales revalued homes in 2003.
- England's and Wales's averages include police precepts; Scotland's does not because Police Scotland is funded nationally, and Scotland's figure leaves out the water and sewerage charges collected on the same bill.
- Northern Ireland has no council tax. Households pay domestic rates set on each home's capital value, so the Department of Finance publishes an average bill per household rather than a Band D figure.
- England's and Wales's averages are weighted by the number of Band D equivalent dwellings; the averages are for the year the bills cover, not the year they were set.
Other subjects compared across the UK nations
- Life expectancy in England, Scotland, Wales and Northern Ireland
- Prescription charges in England, Scotland, Wales and Northern Ireland
- University tuition fees in England, Scotland, Wales and Northern Ireland
Sources and receipts
- Ministry of Housing, Communities and Local Government: Council Tax levels set by local authorities in England 2026 to 2027read 2026-10-15 · SHA-256
ac9ab866088a3ca1… - Welsh Government: Council tax levels: April 2026 to March 2027read 2026-10-15 · SHA-256
0d938121315c8c2d… - Scottish Government: Council Tax datasets: Band D Council Tax rates by year, 1996-97 to 2026-27read 2026-10-15 · SHA-256
4e56c333178733c6…· publisher's page - Department of Finance (Northern Ireland): Ratepayers start receiving bills for 2026/27 next weekread 2026-10-15 · SHA-256
b1c2fded4a44b952…
This page states each government's figures. It gives no view on whether a figure is high or low. To report an error, send a correction request.