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 G is the second-highest band in England and Scotland, covering properties valued between £160,001 and £320,000 in April 1991. This is the widest band by value range - a £160,000 span - which explains much of the case for revaluation. Band G households pay 15/9 of Band D - 67% more. At England average Band D of £2,280, Band G costs around £3,800/year. High-value Band G properties in London may exceed £2 million current value and face the proposed HVCTS from 2028.
Last reviewed: 27 April 2026
What Is Council Tax Band G?
Council Tax Band G is the seventh of eight bands in England and Scotland, covering properties whose estimated April 1991 value fell between £160,001 and £320,000. It sits below only Band H (over £320,000), making it the second-highest band in the statutory hierarchy established by the Local Government Finance Act 1992.
Band G households pay 15/9 of their local council's Band D rate - 66.7% more than Band D. At the England average Band D of approximately £2,280 for 2026-27 (MHCLG annual statistics), a Band G household pays approximately £3,800/year. This is approximately £1,520 more per year than a Band D household in the same council.
The 15/9 Multiplier and the Widest Band
Band G's value range of £160,000 spans a remarkable £160,000 - from £160,001 to £320,000. This is the widest range of any band in the eight-band structure. A property valued at £161,000 in 1991 and a property valued at £319,000 in 1991 are in the same band and pay the same Council Tax.
This width is one of the strongest arguments made for revaluation of Council Tax bands in England. In 1991, a property worth £300,000 was roughly five to six times the national average. In 2026, a property worth £300,000 is barely above the national average. Yet both then and now, all properties from £160,001 to £320,000 at 1991 values are in the same Band G.
The IFS (Institute for Fiscal Studies) has published analysis noting that the wide upper bands, particularly Band G, create significant horizontal inequity - households in very different economic circumstances paying identical Council Tax because they happen to fall within the same wide 1991 band.
What Property Types Typically Fall in Band G in 2026
Band G properties had 1991 values of £160,001 to £320,000 - between roughly three and six times the 1991 national average. Typical Band G properties in 2026:
London: A very wide range of London properties. Many inner London terraced houses, period conversions, and flats that were genuinely high-value in 1991 are in Band G. Some of these are now worth £1 million or more. The gentrification of east London, south London, and inner north London means many Band G 1991 properties are now in very different neighbourhood contexts from 1991.
Prime provincial locations: Large detached houses in the most desirable suburbs of provincial cities - Harrogate, parts of the Cotswolds, prime Surrey, affluent Cheshire commuter areas (Alderley Edge, Wilmslow), parts of Oxford and Cambridge.
Scotland: Band G uses the Scottish multiplier (705/360, equivalent to approximately 15/9) and covers the same 1991 value range. Edinburgh New Town and west-end Glasgow properties are commonly in Band G.
Band G Bill Examples Across Representative Councils (2026-27)
| Council | Approx. Band D 2026-27 | Band G bill (15/9) |
|---|---|---|
| Westminster (London) | ~£950 | ~£1,583 |
| England average (MHCLG) | ~£2,280 | ~£3,800 |
| Bristol | ~£2,488 | ~£4,147 |
| Nottingham | ~£2,439 | ~£4,065 |
| Leeds | ~£2,003 | ~£3,338 |
| Rutland | ~£2,650 | ~£4,417 |
A Band G householder in Rutland pays approximately £4,417/year. A Band G householder in Westminster pays approximately £1,583/year - on a property that may have a current market value ten or more times higher than the Rutland property.
The Band G Distortion: Same Band, Very Different Properties
The Band G value range of £160,001 to £320,000 captures a huge diversity of properties. Consider:
- A detached house in Harrogate with a 1991 value of £165,000 (just above the Band G floor) sits in Band G.
- A period townhouse in Islington with a 1991 value of £315,000 (near the Band G ceiling) also sits in Band G.
These two properties paid identical Council Tax from 1993. Today, the Islington townhouse may be worth £3 million while the Harrogate house may be worth £600,000. Both remain in Band G because England has not revalued.
This distortion is the core of the case for revaluation made repeatedly by the IFS and IFG (Institute for Government). It is also the specific problem the HVCTS (High-Value Council Tax Surcharge) attempts to partially address from April 2028.
HVCTS: Where Band G and the 2028 Surcharge Interact
The Government's proposed High-Value Council Tax Surcharge (HVCTS), subject to public consultation in 2026 and targeted for April 2028, would apply to properties with a current market value above £2 million. This is England-only.
Band G properties in prime central London are the most likely Band G cohort to be affected. A Band G property in Kensington valued at £3 million in 2026 would face the standard Band G Council Tax charge plus an HVCTS surcharge on the value above £2 million. At the consultation-stage proposed rate of approximately 0.1% to 0.2% of value above the threshold, a £3 million property (£1 million above threshold) would face an additional £1,000 to £2,000/year.
Band G properties in provincial locations valued below £2 million would not be affected by the HVCTS even if it is enacted as proposed. The surcharge applies to current market value, not to the 1991 band.
Welsh Band G Comparison
Wales uses a nine-band system (A to I) based on 2003 property values (not 1991 as in England). Welsh Band G covers 2003 values of £223,001 to £324,000, according to the Council Tax (Chargeable Dwellings) Order 2005 (as applicable to Wales). The Welsh Government sets the Welsh band structure separately from England.
Welsh Band G is not directly comparable to English Band G because the reference dates differ (2003 vs 1991) and the Welsh thresholds differ. Welsh councils set their own Band D rates independently.
How to Challenge a Band G Banding
If you believe your property is in Band G when it should be in Band F (1991 value £120,001 to £160,000), 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 G to Band F reduction saves approximately 2/9 of Band D per year - approximately £507 per year at the England average. Over five years, this is approximately £2,535. Given the wider value range in Band G, there may be legitimate grounds for challenge at the Band G/F boundary for properties whose 1991 value is contestable.
The IRRV (Institute of Revenues, Rating and Valuation) can signpost professional rating surveyors who specialise in band challenges for higher-value properties. The Valuation Tribunal for England (VTE) is the independent appeals body.
Band G Bills Across Eight Specific Councils for 2026-27
The following shows 2026-27 Band G charges across a range of councils, calculated at 15/9 of each council's Band D rate.
| Council | Band D 2026-27 (approx.) | Band G bill (15/9) |
|---|---|---|
| Rutland | ~£2,650 | ~£4,417 |
| Nottingham City | ~£2,439 | ~£4,065 |
| Bristol | ~£2,488 | ~£4,147 |
| Liverpool | ~£2,326 | ~£3,877 |
| Manchester | ~£2,058 | ~£3,430 |
| Sheffield | ~£2,090 | ~£3,483 |
| Edinburgh (Scottish) | ~£1,640 | ~£3,213 |
| Glasgow (Scottish) | ~£1,499 | ~£2,936 |
| Westminster | ~£950 | ~£1,583 |
Westminster Band G (approximately £1,583/year) is lower than Band D in many English counties. A property in Westminster worth £3 million pays approximately £1,583/year in Council Tax. A Band D property in Rutland worth £500,000 pays approximately £2,650/year. The local Band D rate dominates the bill in ways the band alone cannot explain.
National Band Distribution: Where Band G Sits
According to MHCLG CTB1 Council Tax base statistics, Band G accounts for approximately 5% of England's total chargeable dwelling stock nationally. This proportion is heavily skewed geographically:
- London and Inner South East: Band G accounts for a substantially higher proportion of the stock in London (particularly inner and west London boroughs) and parts of Surrey, Berkshire, and Hertfordshire, where 1991 values were highest.
- North of England and Midlands: Band G is rare. In former industrial cities and northern towns, 1991 values were generally well below the £160,000 Band G threshold. Newcastle, for example, has very few Band G properties - the city's housing stock is concentrated in Bands A to C.
- Scotland: Band G coverage is concentrated in Edinburgh's New Town, Morningside, and Murrayfield, and in west-end Glasgow (Hyndland, Dowanhill). The Scottish Assessors Association publishes band distribution data for each Scottish council area.
This geographic concentration explains why Band G is primarily a London and South East phenomenon in population terms, even though Band G exists as a legal category across all of England and Scotland. The MHCLG CTB1 data is the primary source for national band distribution statistics.
Frequently Asked Questions
Why is Band G such a wide value range compared with the lower bands?
The original Council Tax designers in 1991 intended the upper bands to capture broadly defined categories of high-value property rather than precise value points. The wide Band G range (£160,001 to £320,000 - double the Band F span of £40,000) reflects the view that above a certain value level, properties should pay more but precise gradation was less important. This design decision has produced significant horizontal inequity as property values have diverged since 1991, and is one of the principal arguments for revaluation.
My Band G London property is now worth over £2 million - what does the HVCTS mean for me?
If the HVCTS is enacted as currently proposed (England only, for properties above £2 million current value, from April 2028), your Band G bill would remain unchanged - you would still pay the standard Band G Council Tax to your council. In addition, you would pay an HVCTS surcharge on the market value above £2 million. The surcharge rate and calculation method were under consultation in 2026 and have not been legislated. Monitor MHCLG publications for updates.
Is Band G common in Scotland?
Band G exists in Scotland (covering the same 1991 value range) but Scottish councils set their own Band D rates. Look up Scottish Band G properties at saa.gov.uk. The Scottish Assessors maintain the valuation roll; band challenges in Scotland go to the local assessor, not the Valuation Office.
How does Band G compare with Welsh Band G?
Welsh Band G (under the 2005 Welsh band structure) covers 2003 values of £223,001 to £324,000 - a different base year and different thresholds from English Band G. Welsh Band G properties are assessed using 2003 values under the Council Tax (Chargeable Dwellings) Order 2005 (Wales). The Welsh Government has separate legislative powers over this structure.
Can a Band G property qualify for the Disabled Band Reduction Scheme?
Yes. The DBRS reduces the effective band by one. A Band G property qualifying for DBRS pays Band F rates. At the England average Band D, this reduces the annual bill from approximately £3,800 to approximately £3,293 - a saving of approximately £507/year. Apply through your billing council with medical evidence and confirmation of the qualifying adaptation.
How we verified this
Band G value range (£160,001-£320,000) and the 15/9 multiplier are from the Local Government Finance Act 1992. The England average Band D of approximately £2,280 is from MHCLG annual statistics. Welsh Band G thresholds are from the Council Tax (Chargeable Dwellings) Order 2005 (Wales) and Welsh Government guidance. The HVCTS is sourced from MHCLG consultation documents. IFS analysis of Band G distortion and revaluation is from their published local government finance research. The Valuation Office's role is from HMRC and gov.uk guidance. IRRV reference is to their publicly available professional 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 (Chargeable Dwellings) Order 2005 (Wales Band G/I): https://www.legislation.gov.uk/wsi/2005/418/contents
- Welsh Government Council Tax: https://www.gov.wales/council-tax
- Valuation Office (formerly VOA): https://www.gov.uk/government/organisations/valuation-office-agency
- Institute for Fiscal Studies: https://ifs.org.uk/
- 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
- Scottish Assessors Association: https://www.saa.gov.uk/council-tax/
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.
