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 F covers properties valued between £120,001 and £160,000 in April 1991. Band F households pay 13/9 of the local Band D rate - approximately 44% more than Band D. At the England average Band D of approximately £2,280 for 2026-27, Band F costs around £3,293 per year. Band F properties are common in higher-value parts of England and London. The Disabled Band Reduction Scheme reduces Band F bills to Band E rates for qualifying disabled residents.
Last reviewed: 27 April 2026
What Is Council Tax Band F?
Council Tax Band F is the sixth of eight bands in England and Scotland, covering properties whose estimated April 1991 value fell between £120,001 and £160,000. It sits above Band E (£88,001 to £120,000) and below Band G (£160,001 to £320,000), as set out in the Local Government Finance Act 1992.
Band F households pay 13/9 of their local council's Band D rate. At the England average Band D of approximately £2,280 for 2026-27 (MHCLG annual statistics), a Band F household pays approximately £3,293/year - nearly £1,000 more than a Band D household at the same council.
Properties in Band F had 1991 values of £120,001 to £160,000 - significantly above the 1991 national average (approximately £55,000 to £60,000). In 2026 purchasing power terms, the Band F 1991 range corresponds very roughly to £600,000 to £960,000 at current national average prices, though the regional variation is extreme.
The 13/9 Multiplier and What It Means
Band F's charge is always 13/9 of Band D. The multiplier steps from Band E (11/9) to Band F (13/9) jump by 2/9 again - the same two-ninths increment that separates the upper bands. Moving from Band E to Band F costs approximately 2/9 of Band D more per year - approximately £507 at the England average, the same increment as the Band D to Band E step.
This means the cash differences between adjacent upper bands (D to E, E to F, F to G) are approximately equal in size, each representing approximately 2/9 of the Band D rate. Only the final step (G to H) jumps by 3/9, reflecting the designers' intention to place a steep premium on the very highest band.
What Property Types Typically Fall in Band F in 2026
Band F covers properties that were genuinely high-value in 1991 - well above the national average. Typical Band F properties in 2026:
London: Many central and inner London properties that are now worth £600,000 to £1 million or more may be in Band F if their 1991 values were in the £120,000 to £160,000 range. Victorian townhouses in Islington, period terraces in Southwark, and larger purpose-built flats in prime zones can fall here.
South East England: Larger detached and semi-detached houses in Surrey, Buckinghamshire, Berkshire, and Hertfordshire - areas where 1991 values were above the national average.
Higher-value provincial cities: Substantial properties in desirable suburbs of Leeds (Alwoodley, Collingham), Bristol (Clifton, Redland), Cambridge, and Oxford.
Scotland: Band F uses the Scottish multiplier (585/360, equivalent to approximately 13/9) and covers the same 1991 value range.
Band F Bill Examples Across Representative Councils (2026-27)
| Council | Approx. Band D 2026-27 | Band F bill (13/9) |
|---|---|---|
| Westminster (London) | ~£950 | ~£1,372 |
| England average (MHCLG) | ~£2,280 | ~£3,293 |
| Bristol | ~£2,488 | ~£3,594 |
| Nottingham | ~£2,439 | ~£3,523 |
| Leeds | ~£2,003 | ~£2,893 |
| Rutland | ~£2,650 | ~£3,828 |
A Band F householder in Rutland pays approximately £3,828/year - while a Band F householder in Westminster pays approximately £1,372/year for a property that may be worth many times more in current market value.
Regional Distribution of Band F Properties
Band F is relatively uncommon in most English regions outside London and the South East. According to MHCLG CTB1 published dwelling stock data, Band F accounts for a small proportion of the national dwelling stock - concentrated in regions where 1991 property values were above the national average.
In London, Band F covers a significant portion of the inner and mid-London property stock. In the South East, commuter belt properties in Surrey, Berkshire, and parts of Hertfordshire commonly fall in Band F. In the North and Midlands, Band F is restricted to premium properties in the most desirable neighbourhoods.
The Disabled Band Reduction Scheme for Band F Properties
The Disabled Band Reduction Scheme (DBRS) reduces the effective Council Tax band by one for properties adapted for a disabled resident. Under section 13 of the Local Government Finance Act 1992 and the Council Tax (Reductions for Disabilities) Regulations 1992, a Band F property qualifying for DBRS pays Band E rates instead.
At the England average Band D:
- Band F standard: approximately £3,293/year
- Band F with DBRS (pays Band E): approximately £2,787/year
- Annual saving: approximately £507
To qualify for DBRS, the property must have: a room or sufficient floor space used mainly by the disabled person; or a room other than a bathroom, kitchen, or toilet that is essential for meeting the disabled person's needs (for example, a dialysis room or a room for physiotherapy equipment).
Apply for DBRS through your billing council. The Valuation Office (formerly VOA, now part of HMRC since 1 April 2026) administers the scheme - the billing council submits the application. A GP letter confirming the qualifying disability and confirmation of the adaptation are typically required.
The HVCTS and High-Value Band F Properties
The Government's proposed High-Value Council Tax Surcharge (HVCTS), subject to public consultation in 2026 and targeted for April 2028, applies to properties with a current market value above £2 million. This is an England-only proposal.
Most Band F properties in England do not have a current market value above £2 million. However, Band F properties in prime central London (Kensington, Chelsea, Mayfair, Belgravia) may be worth £2 million or more at 2026 market values, even though their 1991 values were in the £120,000 to £160,000 Band F range. For these properties, HVCTS would add a surcharge above the Band F standard charge from April 2028, if enacted. The surcharge mechanism and rate were under consultation in 2026 and had not been legislated at the time of publication.
How to Challenge a Band F Banding
If you believe your property is in Band F when it should be in Band E (1991 value £88,001 to £120,000), submit a proposal to the Valuation Office (formerly VOA, now part of HMRC since 1 April 2026) at gov.uk/challenge-council-tax-band.
A successful Band F to Band E 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. Appeal to the Valuation Tribunal for England (VTE) if rejected.
Band F Bills Across Eight Specific Councils for 2026-27
The following shows 2026-27 Band F charges across a range of councils, calculated at 13/9 of each council's Band D rate.
| Council | Band D 2026-27 (approx.) | Band F bill (13/9) |
|---|---|---|
| Rutland | ~£2,650 | ~£3,828 |
| Nottingham City | ~£2,439 | ~£3,523 |
| Bristol | ~£2,488 | ~£3,594 |
| Liverpool | ~£2,326 | ~£3,360 |
| Manchester | ~£2,058 | ~£2,973 |
| Sheffield | ~£2,090 | ~£3,019 |
| Edinburgh (Scottish) | ~£1,640 | ~£2,667 |
| Glasgow (Scottish) | ~£1,499 | ~£2,436 |
| Westminster | ~£950 | ~£1,372 |
The gap between Westminster Band F (approximately £1,372) and Rutland Band F (approximately £3,828) is approximately £2,456/year. A Band F householder in Westminster pays less per year than a Band C householder in Rutland. The local Band D rate, not the property's band, is the dominant variable in determining the actual bill.
What a Band F Property Looks Like in 2026
Band F properties had 1991 values of £120,001 to £160,000 - roughly twice the 1991 national average. These were genuinely expensive properties at that time.
London: Band F in London covers period houses in inner zones, larger purpose-built flats in good locations, and Victorian townhouses in traditionally desirable areas such as Islington, Battersea, and Fulham. These properties now commonly sell for £1 million to £2.5 million - they are in Band F purely because their 1991 valuation fell in the £120,000 to £160,000 range.
South East and home counties: Four- and five-bedroom detached houses in Guildford, St Albans, Windsor, or Beaconsfield were commonly in this price range in 1991. These properties now sell for £800,000 to £1.5 million.
Affluent provincial cities: Substantial detached properties in the most desirable parts of northern and Midlands cities - Fulwood in Sheffield, Moseley and Edgbaston in Birmingham, the Golden Mile in Leicester - can be Band F.
The Valuation Office (formerly VOA, now part of HMRC since 1 April 2026) assigns bands for new-build properties using 1991 comparable evidence from the period.
What 1991 Band F Prices Represent in 2026 Purchasing Power
The Band F 1991 value range of £120,001 to £160,000 can be contextualised against the ONS House Price Index. UK average house prices grew from approximately £55,000 to £60,000 in 1991 to approximately £280,000 to £290,000 by early 2026 - a factor of approximately 4.8 to 5 times nationally. Applied to Band F:
- Band F lower bound (£120,001 in 1991) corresponds to approximately £576,000 to £600,000 nationally in 2026 terms.
- Band F upper bound (£160,000 in 1991) corresponds to approximately £768,000 to £800,000 nationally in 2026 terms.
In London, where price growth has been significantly higher than the national average (factors of 8 to 12 in many areas), Band F 1991 properties may now be worth £2 million to £4 million. The Local Government Finance Act 1992 established these band thresholds as a one-time measure with no provision for ongoing adjustment, which is why the case for revaluation - documented by the IFS in multiple research papers - remains compelling.
Frequently Asked Questions
How much more does Band F cost than Band D?
Band F pays 13/9 of Band D versus Band D's 9/9. The difference is 4/9 of Band D. At the England average Band D of approximately £2,280, Band F costs approximately £1,013 more per year than Band D. Over a five-year period of residence, this is approximately £5,067 more in Council Tax compared with Band D - a substantial sum that makes Band F band challenges worth investigating when comparable evidence supports a lower band.
My Band F property has a disabled family member - how do I apply for DBRS?
Contact your billing council and ask to apply for the Disabled Band Reduction Scheme. You will need a letter from the disabled person's GP confirming the qualifying disability, and evidence of the adaptation or extra room that qualifies the property. The council passes the application to the Valuation Office (formerly VOA, now part of HMRC since 1 April 2026) for decision. If approved, you pay Band E rates instead of Band F.
Can I challenge my Band F banding if I think it's wrong?
Yes. Check your band at gov.uk/council-tax-bands. If comparable properties in your area are in Band E, submit a proposal to the Valuation Office with April 1991 evidence. The challenge must focus on 1991 values. The IRRV provides professional guidance on the challenge process.
Does Band F exist in Wales?
Wales uses a different band structure based on 2003 property values (not 1991 values as in England). Welsh Band F covers 2003 values of £162,001 to £223,000. Welsh Band F is different from English Band F in threshold and reference date. Check your Welsh property's band using the gov.uk band lookup, which covers Wales.
Is Band F likely to be affected by any future Council Tax reform?
Any reform involving revaluation could move properties between bands - including potentially up or down from Band F. The MHCLG has not announced any general revaluation for England. The HVCTS proposal (for properties above £2 million) affects only the highest-value Band F properties in prime locations and is subject to separate legislation. No general band reform is currently legislated.
How we verified this
Band F value range (£120,001-£160,000) and the 13/9 multiplier are from the Local Government Finance Act 1992. The DBRS mechanism is from section 13 of the same Act and the Council Tax (Reductions for Disabilities) Regulations 1992. The England average Band D of approximately £2,280 is from MHCLG annual statistics. The Valuation Office's role is from HMRC and gov.uk guidance. HVCTS information is from MHCLG consultation documents. IRRV reference is to their publicly available professional guidance.
Sources & Verification
- Local Government Finance Act 1992 (s13 DBRS; band multipliers): https://www.legislation.gov.uk/ukpga/1992/14/contents
- Council Tax (Reductions for Disabilities) Regulations 1992: https://www.legislation.gov.uk/uksi/1992/554/contents
- MHCLG Council Tax statistics: https://www.gov.uk/government/collections/council-tax-statistics
- Valuation Office (formerly VOA): https://www.gov.uk/government/organisations/valuation-office-agency
- gov.uk Council Tax band lookup: https://www.gov.uk/council-tax-bands
- IRRV (Institute of Revenues, Rating and Valuation): https://www.irrv.net/
- MHCLG HVCTS consultation: https://www.gov.uk/government/organisations/ministry-of-housing-communities-and-local-government
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.
