UK Council Tax Statistics 2026

Council tax is an annual charge levied by local authorities across England, Scotland, Wales and Northern Ireland to fund local services including refuse collection, social care and policing. Average bills have risen sharply, driven by social care pressures and service cost inflation. Updated June 2026.

Headline figures for 2026

The most recent full-year data for England covers 2026-27, published by MHCLG in March 2026. The average Band D bill rose to £2,392 (MHCLG, 2026-27), continuing above-inflation increases driven by social care responsibilities. Scotland and Wales publish their own statistics independently under devolved local government finance arrangements.

Average bills by band

Council tax is charged at rates proportional to Band D, the reference band used in all government statistics. Bands A to H apply in England, Scotland and Wales; Northern Ireland uses a separate capital value-based rating system. Band A properties pay two thirds of the Band D rate, while Band H properties pay twice the Band D amount. The figures below use England 2026-27 Band D as the reference point for illustrative band proportions, as MHCLG does not publish a single national all-bands table. Actual charges vary by billing authority.

Actual bills vary by area. In England the highest average area Band D was in unitary authority areas at £2,490 (MHCLG, 2026-27); the lowest was in London at £2,068 (MHCLG, 2026-27). In Wales, charges ranged from £2,013 in Cardiff to £2,594 in Merthyr Tydfil (Welsh Government, 2026-27). In Scotland, Band D ranged from £1,379 in South Lanarkshire to £1,666 in Midlothian (Scottish Government, 2025-26).

Annual increases and referendum thresholds

In England, billing authorities must hold a local referendum before raising council tax above a threshold set annually by central government. For 2025-26, the core threshold was 3% general plus a 2% adult social care precept - 5% combined for eligible authorities (MHCLG, 2025-26). Of 384 authorities subject to referendum principles in 2025-26, 295 used maximum flexibility and 56 approached it; only 8 made no change or reduced their rate (MHCLG, 2025-26). For 2026-27 the threshold remained 5% combined, with seven authorities granted bespoke higher limits (MHCLG, 2026-27). No referendum has been triggered since the principles were introduced in 2012. Scotland and Wales operate separate frameworks.

The adult social care precept, introduced to help fund adult care services, has been available to upper-tier and unitary authorities in England since 2016-17. In 2026-27, 142 of 153 eligible authorities used the full 2% flexibility, generating £688 million (MHCLG, 2026-27). In 2025-26, 147 of 153 eligible authorities used the full flexibility, raising £654 million and contributing £34 per average Band D dwelling (MHCLG, 2025-26).

Collection rates and arrears

Council tax is collected by billing authorities throughout the financial year and any amounts outstanding at year end are treated as arrears. In England, the in-year collection rate for 2024-25 was 95.9%, unchanged from the prior year, against a net collectable debit of £42.0 billion (MHCLG, 2024-25). Total collections, including arrears from prior years, reached £41.2 billion in 2024-25, an increase of £2.8 billion (7.2%) over 2023-24 (MHCLG, 2024-25). At 31 March 2025, cumulative outstanding arrears in England stood at £6.6 billion, an increase of £659.5 million on the prior year (MHCLG, 2024-25). In Scotland, in-year collection reached 95.5% in 2024-25, with £2.938 billion collected of £3.077 billion billed; since 1999-2000 Scotland has collected 97.2% of all council tax ever billed (Scottish Government, 2024-25).

Scotland's individual authority recovery rates spanned an 8.7 percentage point range from 89.5% to 98.2% in 2024-25 (Scottish Government, 2024-25). In-year collection rates in Scotland have exceeded 95% in every year over the past decade except 2020-21, when the Covid-19 pandemic disrupted collection (Scottish Government, 2024-25).

Trends over time

Average Band D council tax in England has more than doubled in cash terms since 2000, with increases accelerating since 2022-23 after years of government-imposed caps. The figures below are England national averages including all precepts.

Regional and national breakdown

Council tax levels differ substantially across the four nations. Scotland's Band D charges are set locally across 32 councils and are consistently lower than England or Wales averages, partly reflecting separate grant funding arrangements (Scottish Government, 2025-26). Northern Ireland operates a distinct property rates system; direct comparisons with Band D are not straightforward.

Frequently asked questions

What is the average council tax bill in England in 2026?

The average Band D council tax in England for 2026-27 is £2,392 (MHCLG, 2026-27). The average charge per dwelling, which accounts for the mix of property bands across all households, is lower at £1,868 (MHCLG, 2026-27). Bills vary significantly by local authority and by property band.

By how much has council tax increased in recent years?

England's average Band D bill rose from £1,966 in 2022-23 to £2,392 in 2026-27 (MHCLG, multiple years) - an increase of £426 or approximately 21.7% over four years. Annual increases since 2023-24 have been 5.1%, 5.1%, 5.0% and 4.9% respectively (MHCLG, 2023-24 to 2026-27). In Wales, the 2025-26 rise of 7.2% was described as the second largest since 2003-04 (Welsh Government, 2025-26).

What is the council tax referendum threshold in England?

For 2025-26 and 2026-27, the core referendum threshold in England was a combined 5% - comprising a 3% general limit plus a 2% adult social care precept available to upper-tier and unitary authorities (MHCLG, 2025-26 and 2026-27). Authorities that wish to raise council tax above this limit must hold a binding local referendum. In 2025-26, no authorities triggered a referendum; 295 of 384 subject authorities used the maximum flexibility available (MHCLG, 2025-26).

How much council tax is collected in England each year?

In 2024-25, local authorities in England collected a total of £41.2 billion in council tax (including arrears from prior years), up £2.8 billion or 7.2% on 2023-24 (MHCLG, 2024-25). The in-year collection rate was 95.9% against a net collectable debit of £42.0 billion for 2024-25 alone (MHCLG, 2024-25).

How does Scottish council tax compare with England?

Scotland's average Band D council tax of £1,543 in 2025-26 (Scottish Government, 2025-26) is substantially lower than England's average of £2,280 in the same year (MHCLG, 2025-26). The difference reflects separate local government finance arrangements in Scotland, including higher central government grant funding to local authorities, and locally set rates across Scotland's 32 councils (Scottish Government, 2025-26).

What are council tax arrears in England?

Arrears are council tax amounts billed in prior years that billing authorities consider still recoverable, including associated enforcement costs. At 31 March 2025, total outstanding council tax arrears in England stood at £6.6 billion, an increase of £659.5 million compared with the previous year (MHCLG, 2024-25).