Part of: UK Council Tax 2026 — Complete Guide → Council Tax Calculator UK 2026 — Estimate Your Annual Bill
TL;DR: England's 314+ billing councils each set their own Band D rate for 2026-27, ranging from approximately £1,000 (Westminster borough element) to approximately £2,750 (Rutland). The figures below are based on published 2026-27 council budget papers. Parish precepts and combined authority precepts are additional. Always verify your council's exact figure through their website or your annual demand notice.
Last reviewed: 27 April 2026
How the 2026-27 Band D Figures Were Set
Each English billing authority sets its Council Tax Band D rate through a budget-setting process:
Timeline:
- December 2025: MHCLG publishes provisional local government finance settlement
- January/February 2026: Each council prepares its 2026-27 budget
- February 2026: Full council votes to set the Council Tax for 2026-27
- February 2026: MHCLG confirms final settlement
- March/April 2026: Annual demand notices issued to residents
The Band D figure agreed at full council becomes the "council element" of the demand notice. Where a two-tier structure applies (district council + county council), the combined total includes both elements plus any police and fire precepts.
The referendum threshold: Most English councils increased by no more than 4.99% (3% core + 2% adult social care precept) in 2026-27. Councils with government dispensation (Section 114 recovery plans) exceeded this.
Selected England Band D Figures 2026-27
Highest charging (approx):
| Council | Band D 2026-27 (Approx) | Notes |
|---|---|---|
| Rutland Unitary Authority | ~£2,750 | England's smallest unitary; consistently highest |
| Bristol City Council | ~£2,488 | Large unitary, ASC pressure |
| Nottingham City Council | ~£2,439 | Post-Section 114, above-cap increase |
| Liverpool City Council | ~£2,326 | Post-intervention, metropolitan district |
| Newcastle upon Tyne | ~£2,162 | Metropolitan district |
| Birmingham City Council | ~£2,062 | Post-Section 114, 9.99% dispensation |
| Sheffield City Council | ~£2,090 | Metropolitan district |
| Leeds City Council | ~£2,003 | Metropolitan district |
| Manchester City Council | ~£2,058 | Metropolitan district (exc GMCA precept ~£114) |
Mid-range councils (approx):
| Council | Band D 2026-27 (Approx) |
|---|---|
| Cornwall Council | ~£2,300-2,400 |
| Somerset Council | ~£2,200-2,350 |
| East Sussex County Council (combined) | ~£2,000-2,100 |
| Oxfordshire County Council (combined) | ~£1,900-2,050 |
Lowest charging in England (approx):
| Council | Band D 2026-27 (Approx) | Notes |
|---|---|---|
| Westminster City Council | ~£1,471 total | ~£1,000 borough + ~£471 GLA |
| City of London Corporation | Minimal | Unique commercial base |
| Wandsworth LBC | ~£1,671 total | ~£1,200 borough + ~£471 GLA |
| Hammersmith and Fulham | ~£1,721 total | ~£1,250 borough + ~£471 GLA |
London GLA note: All London borough figures include the GLA precept of approximately £471 at Band D, which is the same across all 33 boroughs.
How Parish Precepts Add to the Total
In civil parish areas, the Band D figure shown on your demand notice includes a parish precept on top of the council and county elements.
Parish precepts in 2026-27 range from:
- £0 (unparished areas, most urban locations)
- £5 to £30/year at Band D (small rural parishes)
- £50 to £120/year at Band D (active rural parishes with services)
- Up to £200+/year at Band D (active town councils with significant spending)
Two households in the same district council area but different civil parishes can have different total Council Tax bills because of parish precept variation.
Combined Authority Precepts: Metropolitan Areas
In the 10 English mayoral combined authority areas outside London, a combined authority precept is added:
| Combined Authority | Band D Precept 2026-27 (Approx) |
|---|---|
| Greater Manchester CA (GMCA) | ~£114 |
| West Yorkshire CA | ~£24 |
| South Yorkshire CA | ~£25 |
| West Midlands CA | ~£30-40 |
| North East CA | ~£20-30 |
| Tees Valley CA | ~£10-20 |
| West of England CA | ~£15-25 |
Add these to the relevant council's Band D figure to get the total combined bill.
Two-Tier Areas: Multiple Components Add Together
In two-tier council areas, the Council Tax band D figure on the demand notice is a combined total of multiple precepting authorities. For example, a resident of Cherwell District Council in Oxfordshire pays:
- Cherwell District Council element (small)
- Oxfordshire County Council element (largest single element)
- Thames Valley Police PCC element
- Oxfordshire and Buckinghamshire Fire and Rescue element
- Parish precept (where applicable)
The "Cherwell Band D" figure reported by MHCLG combines all of these. Comparing with "Nottingham City Council Band D" (which is a single unitary authority with no district/county split) is comparing different structures producing similar-looking numbers.
When researching a specific area's Council Tax, verify whether the figure quoted is the district-only element or the total combined bill. Your demand notice is the authoritative source for your total charge.
How to Read Your Demand Notice Against This Table
Your annual Council Tax demand notice (issued each March/April) shows the total charge for 2026-27 and its components. To cross-reference with published figures:
The demand notice shows:
- The billing authority council element (your district or unitary authority's share)
- The county council element (two-tier areas)
- The police precept
- The fire precept (where separate)
- The combined authority/GLA element
- The parish precept (where applicable)
- The total Band D charge
- Your property's band and the rate applied to your band
Cross-referencing:
The total Band D on your bill should match the council's published 2026-27 Band D setting. If it doesn't, check whether a parish precept is included in your bill that doesn't appear in council-wide averages.
A useful check: the England-wide MHCLG annual statistics table (published autumn 2026) lists each billing authority's Band D. If your council's element on the bill differs substantially from the MHCLG-published figure, contact the revenues team.
Wales and Scotland Reference
Wales average Band D 2026-27: Approximately £1,950 (Welsh Government local government finance statistics).
Scotland average Band D 2026-27: Approximately £1,400 to £1,500 (Scottish Government local government finance settlement; individual council figures range from approximately £1,300 to £1,640).
Note: Scottish bills also include the Scottish Water charge (approximately £375 at Band D) on the same demand notice.
How to Verify Your Council's Exact Figure
The authoritative source for your council's Band D is:
1. Your annual demand notice (issued March/April each year, showing the full breakdown)
2. Your billing council's website: search "Council Tax 2026-27" or "Band D rate 2026-27"
3. MHCLG's published table of all English billing authority Band D rates for 2026-27 (available on gov.uk under Council Tax statistics)
The figures shown above are approximations based on published budget papers. Minor rounding differences from the council's exact figures may exist.
How Often Band D Figures Are Updated
English billing councils set their Band D annually through a formal full-council vote (typically February). The figure applies for the full financial year 1 April to 31 March. MHCLG collects and publishes the confirmed figures in the autumn following the billing year start.
The February resolution: The council's published Budget Report and Council Tax Resolution Paper contain the definitive figures. These documents are public and available on each council's website, typically under "Council and democracy" then "Budget and Council Tax."
The April demand notice: Your annual demand notice (issued March/April) is the most reliable personal reference - it shows your property's exact charge for 2026-27, broken down by precepting authority.
Frequently Asked Questions
How accurate are the figures shown here?
The figures are based on published 2026-27 council budget papers and represent the Band D at the time of writing (April 2026). Some councils issue minor mid-year adjustments to correct billing errors; the MHCLG annual statistics (published in autumn 2026) will be the definitive post-year source.
My bill shows a lower Band D than the figure here - why?
Possible reasons: the figure shown here includes parish precept where relevant; your council may have approved a slightly lower figure than anticipated; or the specific figure used here may be a rounded estimate. Your annual demand notice is authoritative.
My council had a Section 114 - does it charge above the figures here?
Section 114 councils with government dispensation to exceed the 4.99% cap may have higher figures than the averages shown here suggest. The specific figures depend on the percentage increase granted and the starting point.
Can a Band D figure change during the financial year?
Rarely. The Band D is set at the start of the financial year and applies for the full year from 1 April to 31 March. Mid-year changes are highly unusual but can occur if a council issues a supplementary rate notice (extremely rare in practice) or if there is a council merger or structural reorganisation. Your demand notice for 2026-27 reflects the agreed annual charge.
Where can I find the complete table for all 314+ English councils?
MHCLG publishes a complete Excel table of all English billing authority Band D rates annually. This is available free of charge at gov.uk under "Council Tax level statistics." It is the most comprehensive official source.
How we verified this
The methodology (councils set Band D at full council meetings in February) is standard under the Local Government Finance Act 1992. Individual council figures are from published 2026-27 budget papers and council Tax setting resolutions. MHCLG publishes the authoritative annual table of all Band D figures. Welsh and Scottish figures are from their respective governments' published settlement data. Parish precept ranges are from MHCLG research on parish council financing. The IRRV provides professional context on council budget-setting. Note that all council Band D figures shown here are based on initial 2026-27 budget papers approved in February and March 2026; some councils may issue mid-year amendments, and the MHCLG definitive annual table is published in autumn 2026 once billing data settles.
Sources & Verification
- MHCLG Council Tax level statistics 2026-27: https://www.gov.uk/government/collections/council-tax-statistics
- Local Government Finance Act 1992: https://www.legislation.gov.uk/ukpga/1992/14/contents
- Welsh Government local government finance statistics: https://www.gov.wales/local-government-finance
- Scottish Government Local Government Finance Settlement: https://www.gov.scot/policies/local-government/local-government-finance/
- Individual council 2026-27 budget papers (each council publishes these on their website)
- IRRV (Institute of Revenues, Rating and Valuation): https://www.irrv.net/
This article is for informational purposes only and does not constitute legal, financial, or tax advice. Council Tax rules vary by local authority and change annually. Always verify current rates and rules with your local council and gov.uk before making any decision.
