Part of: UK Council Tax 2026 — Complete Guide to Bands, Discounts, Exemptions & Appeals → Council Tax Bands 2026 — Bands A to H Explained
TL;DR: Council Tax Band E covers properties valued between £88,001 and £120,000 in April 1991. Band E households pay 11/9 of the local Band D rate - approximately 22% more than Band D. At the England average Band D of approximately £2,280 for 2026-27, Band E costs around £2,787 per year. Band E is notably above average and is common in higher-value areas of England where 1991 prices were elevated.
Last reviewed: 27 April 2026
What Is Council Tax Band E?
Council Tax Band E is the fifth of eight bands in England and Scotland, covering properties whose estimated April 1991 value fell between £88,001 and £120,000. It sits above Band D (£68,001 to £88,000) and below Band F (£120,001 to £160,000) in the statutory hierarchy established by the Local Government Finance Act 1992.
Band E households pay 11/9 of their local council's Band D rate. This is the first band above Band D where the multiplier jumps by 2/9 rather than 1/9 (the lower bands A through D are each 1/9 apart; above Band D the gaps widen). Band E is 22.2% more expensive than Band D - a meaningful premium.
At the England average Band D of approximately £2,280 for 2026-27, as published in MHCLG's annual Council Tax level statistics, a Band E household pays approximately £2,787/year. This is approximately £507 more per year than Band D at the same council.
The 11/9 Multiplier: Why Band E Jumps
The multiplier structure of the Council Tax band system produces an interesting feature at Band E: the jump from Band D to Band E is 2/9 of Band D (skipping 10/9), whereas the jumps within the lower bands (A to D) are each 1/9. This means the cash difference between Band D and Band E is twice the difference between any adjacent pair of lower bands.
At the England average Band D of approximately £2,280:
- Band D to Band E step: 2/9 of £2,280 = £507/year
- Band C to Band D step: 1/9 of £2,280 = £253/year
This widening gap in the upper bands was a design feature of the 1992 system, intended to steepen the gradient for higher-value properties while keeping lower bands closely spaced.
What Property Types Typically Fall in Band E in 2026
Band E properties had 1991 values of £88,001 to £120,000 - substantially above the 1991 national average (approximately £55,000 to £60,000). In 2026 purchasing power terms, the Band E 1991 ceiling of £120,000 corresponds very roughly to £600,000 to £720,000 at current national average prices. However, this contextual figure varies dramatically by region.
Property types commonly in Band E:
London and the South East: A wide range of properties that were above-average in 1991 - purpose-built flats in outer London, smaller Victorian terraces in inner London zones, and a variety of suburban properties in the home counties.
Affluent provincial cities: Larger detached and semi-detached houses in higher-value suburbs of cities such as Leeds (Headingley upper end, Alwoodley), Sheffield (Fulwood, Ecclesall), Bristol (Redland, Clifton lower end).
Scotland: Band E uses the Scottish multiplier (473/360, equivalent to approximately 11/9) and covers the same 1991 value range.
The Revaluation Argument: Why Band E Is Growing in Relevance
The IFS (Institute for Fiscal Studies) has published analysis noting that the failure to revalue Council Tax bands in England since 1991 means that many properties that would now be banded significantly higher (reflecting their relative value increase since 1991) remain in lower bands. The reverse is also true - some areas that grew more slowly than the national average may be relatively over-banded.
This creates a situation where Band E in 2026 does not represent the same relative position in the property market that it did in 1991. A Band E property in an area of high growth since 1991 may now be worth considerably more relative to Band D properties than the band differential suggests.
Band E Bill Examples Across Representative Councils (2026-27)
| Council | Approx. Band D 2026-27 | Band E bill (11/9) |
|---|---|---|
| Westminster (London) | ~£950 | ~£1,161 |
| England average (MHCLG) | ~£2,280 | ~£2,787 |
| Bristol | ~£2,488 | ~£3,041 |
| Nottingham | ~£2,439 | ~£2,981 |
| Rutland | ~£2,650 | ~£3,239 |
| Leeds | ~£2,003 | ~£2,448 |
Figures are illustrative. Verify with your specific council.
Regional Distribution of Band E
Band E is most prevalent in regions where 1991 property values were above the national average. MHCLG CTB1 statistics show Band E is common in:
- Southern England and the South East, including many London outer-borough suburban properties
- Parts of East Anglia and the East of England (Cambridge, Hertfordshire, Essex)
- Higher-value parts of the North (Harrogate, Hexham, Altrincham)
Band E is relatively rare in the North East, parts of Yorkshire, and areas where 1991 values were generally below the £88,000 Band E threshold.
Band E in 2026 Purchasing Power Terms
The Band E 1991 value range of £88,001 to £120,000 places Band E properties firmly in the upper tier of the 1991 property market. In April 1991, when the national average was approximately £55,000 to £60,000, Band E properties were roughly 147% to 200% of the national average - genuinely substantial in national terms.
By 2026, a rough 5x to 6x multiplier puts the 2026 equivalent values for Band E at approximately £440,000 to £720,000 nationally. But the regional variation is even wider than for lower bands: a Band E property in the South East or London may now be worth £1 million or more, while a Band E property in the North East or Midlands may be worth £200,000 to £400,000.
The IFS has documented this regional divergence as one of the principal sources of inequity in the current Council Tax system. Properties that are now worth multiples of each other in current market terms pay identical Council Tax because they happen to fall in the same 1991 band. This is most acute in the upper bands (E through H), where the 1991 value ranges are widest and where property price growth has been most divergent between regions.
How to Challenge a Band E Banding
If you believe your property is in Band E when it should be in Band D (1991 value £68,001 to £88,000), submit a proposal to the Valuation Office (formerly VOA, now part of HMRC since 1 April 2026) at gov.uk/challenge-council-tax-band.
The challenge must focus on April 1991 evidence. A successful Band E to Band D reduction saves approximately 2/9 of Band D per year - approximately £507 per year at the England average, or over £2,500 over five years. The IRRV (Institute of Revenues, Rating and Valuation) can signpost professional advice on the challenge process. Appeal to the Valuation Tribunal for England (VTE) if the Valuation Office rejects the proposal.
Band E Bills Across Eight Specific Councils for 2026-27
The following shows actual 2026-27 Band E charges across a range of councils, calculated at 11/9 of each council's Band D rate.
| Council | Band D 2026-27 (approx.) | Band E bill (11/9) |
|---|---|---|
| Rutland | ~£2,650 | ~£3,239 |
| Nottingham City | ~£2,439 | ~£2,981 |
| Bristol | ~£2,488 | ~£3,041 |
| Liverpool | ~£2,326 | ~£2,843 |
| Sheffield | ~£2,090 | ~£2,554 |
| Manchester | ~£2,058 | ~£2,515 |
| Edinburgh (Scottish) | ~£1,640 | ~£2,157 |
| Glasgow (Scottish) | ~£1,499 | ~£1,971 |
| Westminster | ~£950 | ~£1,161 |
The gap between Westminster Band E (approximately £1,161) and Rutland Band E (approximately £3,239) is over £2,000/year. Westminster's Band E figure is lower than the national Band D average of approximately £2,280. A Band E householder in Westminster pays less than a Band B householder in Rutland.
What a Band E Property Looks Like in 2026
Properties in Band E had 1991 values between £88,001 and £120,000, placing them well above the 1991 national average of approximately £55,000 to £60,000. In typical 2026 terms, Band E properties in different regions present very differently:
London: A Band E property in 2026 might be a two-bedroom Victorian maisonette in Zone 2, a period conversion flat in inner south London, or a small period terraced house in a desirable zone. These properties may now be worth £700,000 to £1.5 million.
South East England: A three- or four-bedroom detached house in Surrey, Buckinghamshire, or Berkshire, with 1991 values in the £90,000 to £120,000 range, is now worth £500,000 to £900,000.
Northern cities: In affluent suburbs of Leeds, Sheffield, or Manchester - Alwoodley, Fulwood, Didsbury - a Band E property might be a substantial five-bedroom semi-detached or a four-bedroom detached house. These may be worth £350,000 to £600,000 in 2026.
The Valuation Office (formerly VOA, now part of HMRC since 1 April 2026) assigned all existing Band E properties in England and Wales in the 1991 to 1993 initial banding exercise.
Disabled Band Reduction Scheme for Band E Properties
Under the Local Government Finance Act 1992 section 13 and the Council Tax (Reductions for Disabilities) Regulations 1992, a Band E property qualifying for the DBRS pays Band D rates. At the England average Band D, the annual saving is approximately 2/9 of £2,280 = £507/year. The IRRV provides guidance to billing councils on administering DBRS applications. To apply, contact your billing council with GP evidence confirming the qualifying disability and evidence of the adaptation or qualifying room.
Frequently Asked Questions
Why does Band E cost so much more than Band D when they're adjacent?
The jump from Band D to Band E is 2/9 of Band D (not 1/9 as in the lower bands). This is a deliberate design feature of the Local Government Finance Act 1992 - the system was designed to steepen the gradient above Band D so that higher-value properties contribute proportionally more. At the England average Band D, Band E costs approximately £507 more per year than Band D.
My house was new-built in 2005 - how was it placed in Band E?
New-build properties are banded by the Valuation Office (formerly VOA, now part of HMRC since 1 April 2026) using an estimated April 1991 value based on comparable properties from that period. For a 2005 build, the assessor would use 1991 sale data from comparable properties in the area to establish where the property would have sat in the 1991 market. The Valuation Office can explain the specific comparables used if you challenge the band.
Can I get the disabled band reduction if I'm in Band E?
Yes. The Disabled Band Reduction Scheme (DBRS) reduces the effective band by one for properties adapted for a disabled resident. A Band E property qualifying for DBRS pays Band D rates. Apply to your billing council with medical evidence of the disability and evidence of the adaptation or extra space. The DBRS is sourced from the Council Tax (Reductions for Disabilities) Regulations 1992.
Is Band E likely to become more common if England ever revalues?
That depends on the specific revaluation. Areas that have grown faster than the national average since 1991 would see properties move into higher bands on revaluation. Areas that have grown more slowly might see downward movements. The IFS has modelled revaluation scenarios showing significant regional redistribution of band assignments. No revaluation is currently planned for England.
How does Band E differ in Scotland?
Scotland uses the same 1991 value ranges as England (£88,001 to £120,000 for Band E) but expresses the multiplier as 473/360 (equivalent to approximately 11/9). Scottish councils set Band D rates independently. Look up your Scottish Band E property at saa.gov.uk.
How we verified this
Band E value range (£88,001-£120,000) and the 11/9 multiplier are from the Local Government Finance Act 1992. The England average Band D of approximately £2,280 is from MHCLG annual statistics. The Disabled Band Reduction Scheme is from the Council Tax (Reductions for Disabilities) Regulations 1992. Regional distribution patterns are from MHCLG CTB1 published data. The Valuation Office's role is from HMRC and gov.uk guidance. IFS analysis of revaluation scenarios is from their published local government finance research. IRRV reference is to their publicly available guidance.
Sources & Verification
- Local Government Finance Act 1992: https://www.legislation.gov.uk/ukpga/1992/14/contents
- MHCLG Council Tax statistics: https://www.gov.uk/government/collections/council-tax-statistics
- Council Tax (Reductions for Disabilities) Regulations 1992: https://www.legislation.gov.uk/uksi/1992/554/contents
- Valuation Office (formerly VOA): https://www.gov.uk/government/organisations/valuation-office-agency
- gov.uk Challenge your Council Tax band: https://www.gov.uk/challenge-council-tax-band
- IRRV (Institute of Revenues, Rating and Valuation): https://www.irrv.net/
- Institute for Fiscal Studies: https://ifs.org.uk/
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.
