Last reviewed: May 2026
Quick answer: Liverpool City Council is a metropolitan borough that sets its Band D rate each February; Merseyside Police and the Merseyside Fire and Rescue Authority add separate precepts that are listed on the bill.Liverpool City Council Tax funds adult social care, children's services, waste collection, libraries and the local police and fire precepts in the wards across the city centre, Kirkdale, Anfield, Toxteth, Walton, Fairfield and the Childwall area and across the rest of the borough. As a metropolitan authority Liverpool City acts as the billing authority for the whole area, so the bill arrives in one envelope even though several bodies take a share.
The amount per band is set each year, normally in February, when Liverpool City approves its budget and the Merseyside police and fire authorities confirm their precepts. Bands are decided by the Valuation Office Agency using 1991 property values, and any change to the property (or to your circumstances) can affect what you pay.
| Band | Property Value (1991) | Ratio to Band D |
|---|---|---|
| A | Up to £40,000 | 6/9 |
| B | £40,001 to £52,000 | 7/9 |
| C | £52,001 to £68,000 | 8/9 |
| D | £68,001 to £88,000 | 9/9 |
| E | £88,001 to £120,000 | 11/9 |
| F | £120,001 to £160,000 | 13/9 |
| G | £160,001 to £320,000 | 15/9 |
| H | Over £320,000 | 18/9 |
Band ranges set nationally in 1991. Liverpool City Council sets the cash amount per band each February.
How Liverpool sets Council Tax for 2026-27
Liverpool City Council approves its annual budget at a full council meeting in February (sometimes held in early March). The decision sets the Band D rate, confirms the adult social care precept and lists the Merseyside Police and Crime Commissioner and Merseyside Fire and Rescue Authority precepts.
As a metropolitan borough Liverpool is the full-service local authority for the city: education, adult and children's social care, housing, waste, leisure, planning and roads. There is no county council layer in Merseyside; police and fire come from joint authorities serving the whole metropolitan county.
Full figures for the year are published on Liverpool City Council's "Council Tax charges" page after the budget meeting, alongside the budget book.
Council Tax bands A to H in Liverpool
The Valuation Office Agency assigns every home in England to one of eight bands, A through H, based on its value in April 1991. Liverpool then sets a Band D rate; every other band is a fixed fraction of Band D.
Band A is 6/9ths of Band D, Band B is 7/9ths, Band C is 8/9ths, Band E is 11/9ths, Band F is 13/9ths, Band G is 15/9ths and Band H is 18/9ths. This ratio is fixed by central government and applies the same way in Liverpool as it does in any other English billing authority.
To check your band, look up your address on the Valuation Office Agency search tool, or use the band shown on your annual bill. If you think the band is wrong because of evidence about your property in 1991, you have a narrow window to challenge it once you first move in.
How to pay Liverpool Council Tax
Most Liverpool City Council residents pay by Direct Debit because it spreads the bill across the year and stops any reminder letters arriving. You can usually choose between paying on the 1st, the 15th or the last working day of the month, and you can switch between 10 instalments (the default) or 12 instalments.
Other options at Liverpool City Council include paying online through the council website using a debit or credit card, paying by automated phone line around the clock, paying at a PayPoint with your bill barcode, or sending a cheque with your reference number written on the back.
If you want 12 instalments instead of 10, you have a legal right to ask for it under the Council Tax (Administration and Enforcement) Regulations 1992, as amended. Liverpool City Council must agree provided you ask before the bill year starts in April.
Discounts and Council Tax Support in Liverpool
The most common discount is the 25 per cent single person discount. If you are the only adult living at the property, you should be paying three-quarters of the full bill. Apply through Liverpool City Council with proof of who lives at the address.
Council Tax Reduction is the means-tested help available to people on a low income or claiming certain benefits. Liverpool City Council runs its own scheme within the framework set by central government, and the amount of help depends on income, savings, household make-up and whether anyone in the home is disabled or a carer.
Other reductions worth checking: full-time students are disregarded, a property occupied only by under-18s is exempt, a person with a severe mental impairment is disregarded with a GP certificate, and the disability reduction scheme can drop your bill to the band below your current one if a disabled person needs adapted facilities.
Banding, moving and arrears in Liverpool
Tell Liverpool City Council as soon as you move in or out so the bill is correct from day one. You can usually do this through an online form, and you will need your moving date, the address you are leaving or entering, and details of any other adults at the property.
If you receive a bill you do not agree with, the first step is to write to Liverpool City Council setting out why. Liability disputes (who should be paying, whether a discount applies) go through the council; banding disputes go to the Valuation Office Agency, then on to the Valuation Tribunal for England if you remain unhappy.
Falling behind on payments triggers a fixed legal sequence: a 7-day reminder, then the loss of your right to instalments and the whole year becoming payable, then a summons to the magistrates' court for a liability order. After that Liverpool City Council can use enforcement agents, attachment of earnings or attachment of benefits to recover the debt.
Frequently Asked Questions
Is Merseyside a county council that bills me as well?
No. Merseyside has no county council. Liverpool City Council is a unitary metropolitan borough responsible for the full range of council services. Only police and fire come through joint authorities that cover the whole metropolitan area.
What does the Merseyside Fire precept fund?
It funds the Merseyside Fire and Rescue Service, which covers Liverpool, Wirral, St Helens, Sefton and Knowsley. The amount is set by the Fire and Rescue Authority each February, within a cap, and Liverpool City Council collects it on the same bill as a billing convenience.
When does Liverpool send out the new Council Tax bill?
Bills are normally posted in March, with the first instalment due on 1 April. Direct Debit payers are taken on their chosen date once the mandate has been updated for the new financial year.
How do I apply for Council Tax Support in Liverpool?
Apply through Liverpool City Council's online Council Tax Support form. Provide income, savings, household details and benefits information. Working age and pensioner schemes differ.
Can I challenge my Liverpool Council Tax band?
Yes. Contact the Valuation Office Agency. You have six months from first moving in to make a formal proposal. After that, you can ask for an informal review at any time if you have new evidence about the 1991 value of your home.
How We Verified This
Framework verified against gov.uk and the Local Government Finance Act 1992. Liverpool-specific structure (metropolitan borough, Merseyside police and fire precepts) verified against published Liverpool City Council budget papers and the Local Government Act 1985 (abolition of the Merseyside County Council).