The 2026/27 England & Wales Council Tax Postcode Index: All 318 Billing Authorities Ranked
A comprehensive statutory analysis of all 296 English billing authorities and 22 Welsh unitary councils for the 2026/27 financial year, examining the £1,736.81 Band D postcode gap between Britain's lowest-taxed and highest-taxed municipalities.
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Key Statutory Findings (2026/27)
The gap between the highest Band D rate in England & Wales (Dorset at £2,765.02) and the lowest (Wandsworth at £1,028.21) now stands at £1,736.81 per year—a 168.9% variance.
Across all 296 English and 22 Welsh billing authorities, the unweighted authority-level mean Band D rate for 2026/27 is £2,405.10 (median: £2,436.68). Note: This is an unweighted mean across the 318 authorities, distinct from MHCLG's dwelling-weighted England-only average.
Along the Kingston Vale boundary in South West London, neighbouring Wandsworth (£1,028.21) and Kingston upon Thames (£2,609.20) differ by £1,580.99 per year at Band D (£7,904.95 over 5 years) across a single municipal border.
Measured against benchmark city house prices, an area-average Band D bill represents 1.45% of property value per year in Liverpool (£2,673.59 on £185k) and 1.34% in Nottingham (£2,755.39 on £205k), versus 0.20% in Westminster (£1,049.55 on £535k).
Executive Analysis
Every spring, the Ministry of Housing, Communities and Local Government (MHCLG) and the Welsh Government publish the statutory Council Tax rates set by all 296 English billing authorities and 22 Welsh unitary authorities (318 billing authorities in total across England and Wales; Scotland's 32 councils and Northern Ireland's capital-value Domestic Rates system operate under separate devolved statutory regimes). While media coverage typically focuses on the headline percentage referendum cap (4.99% for English authorities with adult social care responsibilities), homebuyers and conveyancers face a far more significant structural reality: the cumulative pound-for-pound divergence across neighbouring authority boundaries and parish tiers.
Our full-market analysis of all 318 English and Welsh billing authorities for the 2026/27 financial year reveals that the authority-level area-average Band D charge in Dorset (£2,765.02), Lewes (£2,756.17), or Nottingham (£2,755.39) is more than 2.6 times the area-average Band D charge in Wandsworth (£1,028.21) or Westminster (£1,049.55). Even across contiguous municipal boundaries—such as the Kingston Vale border between Wandsworth (£1,028.21) and Kingston upon Thames (£2,609.20), or the Fitzrovia border between Westminster (£1,049.55) and Camden (£2,207.55)—households in identically banded properties face five-year cumulative differences of £7,904.95 and £5,790.00 respectively.
Crucially, two methodological distinctions must be understood when interpreting Council Tax figures. First, MHCLG Table 9 figures represent authority-wide area averages inclusive of average local parish precepts; within parished authorities (such as Royal Sutton Coldfield inside Birmingham, Queen's Park inside Westminster, or the 40+ outer parish and town councils in Leeds), exact individual property bills vary depending on whether a specific street lies inside a parished or unparished ward. Second, comparing authority-level Band D charges against benchmark residential property prices exposes a steep regressivity inversion: Band D represents an effective annual tax charge of 1.45% of benchmark property value in Liverpool and 1.34% in Nottingham, compared to 0.20% in Westminster.
Run Live Postcode Lookups Using This Dataset
Check exact Band A–H (and Wales Band I) annual and monthly bills for any UK postcode.
Resolve any UK postcode to its billing authority, ONS code (E06–E09, W06), and Electoral Ward.
Assess 1991 VOA valuation band thresholds and statutory discount eligibility.
Calculate your exact 2026/27 Council Tax Band bill and parish precept for any UK postcode:
Interactive 318-Council League Table & Band A–H Explorer (2026/27)
Filter by ONS administrative tier, search by council name or GSS code, and click “Chart PNG” on any row to download a custom 1600×1000 press graphic for that council.
| Nat. Rank | Billing Authority | ONS Code | Admin Tier | Band A (6/9) | Band D (Base) | Band H (18/9) | vs UK Mean | Press Chart |
|---|---|---|---|---|---|---|---|---|
| #1 Lowest | Wandsworth | E09000032 | London Borough (E09) | £685.47 | £1,028.21 | £2,056.42 | £-1376.89 | |
| #2 Lowest | Westminster | E09000033 | London Borough (E09) | £699.70 | £1,049.55 | £2,099.10 | £-1355.55 | |
| #3 Lowest | City of London | E09000001 | London Borough (E09) | £886.37 | £1,329.56 | £2,659.12 | £-1075.54 | |
| #4 Lowest | Hammersmith and Fulham | E09000013 | London Borough (E09) | £1,013.01 | £1,519.51 | £3,039.02 | £-885.59 | |
| #5 Lowest | Kensington and Chelsea | E09000020 | London Borough (E09) | £1,111.10 | £1,666.65 | £3,333.30 | £-738.45 | |
| #6 Lowest | Tower Hamlets | E09000030 | London Borough (E09) | £1,225.19 | £1,837.78 | £3,675.56 | £-567.32 | |
| #7 Lowest | Newham | E09000025 | London Borough (E09) | £1,296.15 | £1,944.23 | £3,888.46 | £-460.87 | |
| #8 Lowest | Windsor and Maidenhead | E06000040 | English Unitary (E06) | £1,301.75 | £1,952.62 | £3,905.24 | £-452.48 | |
| #9 Lowest | Southwark | E09000028 | London Borough (E09) | £1,311.51 | £1,967.26 | £3,934.52 | £-437.84 | |
| #10 Lowest | Cardiff | W06000015 | Welsh Unitary (W06) | £1,342.12 | £2,013.18 | £4,026.36 | £-391.92 | |
| #11 Lowest | Hillingdon | E09000017 | London Borough (E09) | £1,363.64 | £2,045.46 | £4,090.92 | £-359.64 | |
| #12 Lowest | Lambeth | E09000022 | London Borough (E09) | £1,364.74 | £2,047.11 | £4,094.22 | £-357.99 | |
| #13 Lowest | Isles of Scilly | E06000053 | English Unitary (E06) | £1,365.31 | £2,047.96 | £4,095.92 | £-357.14 | |
| #14 Lowest | Hackney | E09000012 | London Borough (E09) | £1,373.53 | £2,060.30 | £4,120.60 | £-344.80 | |
| #15 Lowest | Caerphilly | W06000018 | Welsh Unitary (W06) | £1,388.59 | £2,082.88 | £4,165.76 | £-322.22 | |
| #16 Lowest | Newport | W06000022 | Welsh Unitary (W06) | £1,392.32 | £2,088.48 | £4,176.96 | £-316.62 | |
| #17 Lowest | Greenwich | E09000011 | London Borough (E09) | £1,405.24 | £2,107.86 | £4,215.72 | £-297.24 | |
| #18 Lowest | Islington | E09000019 | London Borough (E09) | £1,405.43 | £2,108.15 | £4,216.30 | £-296.95 | |
| #19 Lowest | Barnet | E09000003 | London Borough (E09) | £1,421.73 | £2,132.60 | £4,265.20 | £-272.50 | |
| #20 Lowest | Ealing | E09000009 | London Borough (E09) | £1,425.69 | £2,138.53 | £4,277.06 | £-266.57 | |
| #21 Lowest | Bromley | E09000006 | London Borough (E09) | £1,426.69 | £2,140.04 | £4,280.08 | £-265.06 | |
| #22 Lowest | Dudley | E08000027 | Metropolitan District (E08) | £1,429.89 | £2,144.84 | £4,289.68 | £-260.26 | |
| #23 Lowest | Merton | E09000024 | London Borough (E09) | £1,431.17 | £2,146.76 | £4,293.52 | £-258.34 | |
| #24 Lowest | Wigan | E08000010 | Metropolitan District (E08) | £1,435.12 | £2,152.68 | £4,305.36 | £-252.42 | |
| #25 Lowest | Torfaen | W06000020 | Welsh Unitary (W06) | £1,437.12 | £2,155.68 | £4,311.36 | £-249.42 | |
| #26 Lowest | Pembrokeshire | W06000009 | Welsh Unitary (W06) | £1,444.10 | £2,166.15 | £4,332.30 | £-238.95 | |
| #27 Lowest | Doncaster | E08000017 | Metropolitan District (E08) | £1,445.17 | £2,167.75 | £4,335.50 | £-237.35 | |
| #28 Lowest | Stoke-on-Trent | E06000021 | English Unitary (E06) | £1,455.41 | £2,183.12 | £4,366.24 | £-221.98 | |
| #29 Lowest | Hounslow | E09000018 | London Borough (E09) | £1,457.04 | £2,185.56 | £4,371.12 | £-219.54 | |
| #30 Lowest | Sunderland | E08000024 | Metropolitan District (E08) | £1,464.76 | £2,197.14 | £4,394.28 | £-207.96 |
Table 1: The 10 Lowest Area-Average Band D Billing Authorities in England & Wales (2026/27)
Ranked from lowest to highest authority-level area-average Band D charge (inclusive of police, fire, and average parish precepts).
| E&W Rank | Local Authority | ONS Code | Admin Tier | Band A (6/9) | Band D (9/9 Area Avg) | Band H (18/9) |
|---|---|---|---|---|---|---|
| #1 (Lowest) | Wandsworth | E09000032 | London Borough (E09) | £685.47 | £1,028.21 | £2,056.42 |
| #2 | Westminster | E09000033 | London Borough (E09) | £699.70 | £1,049.55 | £2,099.10 |
| #3 | City of London | E09000001 | City Corporation (E09) | £886.37 | £1,329.56 | £2,659.12 |
| #4 | Hammersmith and Fulham | E09000013 | London Borough (E09) | £1,013.01 | £1,519.51 | £3,039.02 |
| #5 | Kensington and Chelsea | E09000020 | London Borough (E09) | £1,111.10 | £1,666.65 | £3,333.30 |
| #6 | Tower Hamlets | E09000030 | London Borough (E09) | £1,225.19 | £1,837.78 | £3,675.56 |
| #7 | Newham | E09000025 | London Borough (E09) | £1,296.15 | £1,944.23 | £3,888.46 |
| #8 | Windsor and Maidenhead | E06000040 | Unitary Authority (E06) | £1,301.75 | £1,952.62 | £3,905.24 |
| #9 | Southwark | E09000028 | London Borough (E09) | £1,311.51 | £1,967.26 | £3,934.52 |
| #10 | Cardiff | W06000015 | Welsh Unitary (W06) | £1,342.12 | £2,013.18 | £4,026.36 |
Table 2: The 10 Highest Area-Average Band D Billing Authorities in England & Wales (2026/27)
Ranked from highest to lowest authority-level area-average Band D charge (inclusive of county, police, fire, and average parish precepts).
| E&W Rank | Local Authority | ONS Code | Admin Tier | Band A (6/9) | Band D (9/9 Area Avg) | Band H (18/9) |
|---|---|---|---|---|---|---|
| #318 (Highest) | Dorset | E06000059 | Unitary Authority (E06) | £1,843.35 | £2,765.02 | £5,530.04 |
| #317 | Lewes | E07000063 | Shire District (E07) | £1,837.45 | £2,756.17 | £5,512.34 |
| #316 | Nottingham | E06000018 | Unitary Authority (E06) | £1,836.93 | £2,755.39 | £5,510.78 |
| #315 | Rutland | E06000017 | Unitary Authority (E06) | £1,825.05 | £2,737.58 | £5,475.16 |
| #314 | Wealden | E07000065 | Shire District (E07) | £1,818.95 | £2,728.43 | £5,456.86 |
| #313 | Gateshead | E08000037 | Metropolitan District (E08) | £1,810.54 | £2,715.81 | £5,431.62 |
| #312 | Bristol | E06000023 | Unitary Authority (E06) | £1,809.12 | £2,713.68 | £5,427.36 |
| #311 | West Devon | E07000047 | Shire District (E07) | £1,803.55 | £2,705.33 | £5,410.66 |
| #310 | Rother | E07000064 | Shire District (E07) | £1,800.63 | £2,700.95 | £5,401.90 |
| #309 | Newark and Sherwood | E07000175 | Shire District (E07) | £1,788.07 | £2,682.10 | £5,364.20 |
Table 3: 2026/27 Council Tax Benchmark by ONS Administrative Tier (318 England & Wales Authorities)
Comparison of unweighted authority-level mean, minimum, and maximum area-average Band D charges across the 5 statutory tiers.
| ONS GSS Prefix | Administrative Tier | Authority Count | Unweighted Authority Mean (Band D) | Lowest Authority (Band D) | Highest Authority (Band D) |
|---|---|---|---|---|---|
| E09 | London Boroughs (incl. City of London) | 33 | £2,090.08 | Wandsworth (£1,028.21) | Kingston upon Thames (£2,609.20) |
| W06 | Welsh Unitary Authorities | 22 | £2,326.14 | Cardiff (£2,013.18) | Merthyr Tydfil (£2,593.60) |
| E08 | English Metropolitan Districts | 36 | £2,427.66 | Dudley (£2,144.84) | Gateshead (£2,715.81) |
| E07 | English Two-Tier Shire Districts | 164 | £2,452.96 | Basingstoke & Deane (£2,255.21) | Lewes (£2,756.17) |
| E06 | English Unitary Authorities | 63 | £2,460.20 | Windsor & Maidenhead (£1,952.62) | Dorset (£2,765.02) |
| ALL E&W | All England & Wales Billing Authorities | 318 | £2,405.10 (Median: £2,436.68) | Wandsworth (£1,028.21) | Dorset (£2,765.02) |
Table 4: Original Border Analysis — Contiguous Neighbouring Authorities With the Steepest Band D Differentials (2026/27)
Comparing adjacent local authorities where crossing a single municipal boundary produces a major annual and 5-year Council Tax divergence.
| Shared Boundary / Corridor | Lower-Tax Neighbour (Band D) | Higher-Tax Neighbour (Band D) | Annual Band D Gap | 5-Year Band D Gap | 5-Year Band H Gap (18/9) |
|---|---|---|---|---|---|
| SW London (Kingston Vale / SW15–KT2) | Wandsworth (£1,028.21) | Kingston upon Thames (£2,609.20) | +£1,580.99/yr | +£7,904.95 | +£15,809.90 |
| Central London (Fitzrovia / WC1–W1) | Westminster (£1,049.55) | Camden (£2,207.55) | +£1,158.00/yr | +£5,790.00 | +£11,580.00 |
| South London (Wimbledon / Earlsfield) | Wandsworth (£1,028.21) | Merton (£2,146.76) | +£1,118.55/yr | +£5,592.75 | +£11,185.50 |
| South London (Clapham / Vauxhall) | Wandsworth (£1,028.21) | Lambeth (£2,047.11) | +£1,018.90/yr | +£5,094.50 | +£10,189.00 |
| Greater Manchester (GMCA Comparison) | Wigan (£2,152.68) | Rochdale (£2,600.83) | +£448.15/yr | +£2,240.75 | +£4,481.50 |
| West Midlands (Meriden Gap Border) | Solihull (£2,197.26) | Coventry (£2,516.72) | +£319.46/yr | +£1,597.30 | +£3,194.60 |
| Greater Manchester (Quays Border) | Trafford (£2,291.70) | Salford (£2,594.45) | +£302.75/yr | +£1,513.75 | +£3,027.50 |
| River Tyne Crossing (Tyne & Wear) | Newcastle upon Tyne (£2,542.19) | Gateshead (£2,715.81) | +£173.62/yr | +£868.10 | +£1,736.20 |
| West of England Combined Border | South Gloucestershire (£2,550.59) | Bristol (£2,713.68) | +£163.09/yr | +£815.45 | +£1,630.90 |
| Greater Nottingham (Trent Border) | Rushcliffe (£2,643.27) | Nottingham (£2,755.39) | +£112.12/yr | +£560.60 | +£1,121.20 |
Ready-to-Cite Press Commentary
“Homebuyers often assume Council Tax is broadly uniform across a city region, yet crossing a single borough boundary line in South West London—from Wandsworth (£1,028.21 area-average Band D) into neighbouring Kingston upon Thames (£2,609.20)—adds £1,580.99 per year (£7,904.95 over five years) on a Band D home, and £15,809.90 over five years on a Band H property.”
“When measured against benchmark house prices, Council Tax operates regressively across regions: an area-average Band D charge equates to 1.45% of benchmark property value per year in Liverpool (£2,673.59 on £185,000) and 1.34% in Nottingham (£2,755.39 on £205,000), compared with just 0.20% in Westminster (£1,049.55 on £535,000). Buyers in parished districts should also verify individual civil parish precepts, which are added on top of the unparished baseline charge.”
Methodology & Statutory Sources
- Primary Data Ingestion & Territorial Scope: All English figures are sourced directly from MHCLG 'Council Tax levels set by local authorities in England: 2026 to 2027' (Table 9: Average Band D Council Tax including adult social care and average parish precepts, published 25 March 2026, covering 296 billing authorities). All Welsh figures are sourced from the Welsh Government 'Council tax levels in Wales: 2026 to 2027' statistical release (published 24 March 2026, covering 22 unitary authorities). Together these cover all 318 billing authorities in England and Wales. Scotland (32 local authorities) and Northern Ireland (which levies Domestic Rates based on 2005 capital values rather than Council Tax bands) are excluded from the 318-authority index.
- Area-Average Band D vs Parish-Level Bills & Unweighted Mean Definition: MHCLG Table 9 reports the authority-wide average Band D charge including adult social care, police, fire, combined authority, and the authority-wide average of local parish/town council precepts. Exact property-level bills within parished districts differ from the authority area-average according to the specific civil parish precept levied on that ward. Furthermore, our benchmark figure of £2,405.10 (median: £2,436.68) is the unweighted arithmetic mean across the 318 authority-level Band D figures in England and Wales, and should not be conflated with MHCLG's dwelling-weighted England-only average.
- Statutory Band Derivation: Under Section 5 of the Local Government Finance Act 1992, domestic bands in England are calculated using fixed ninths relative to Band D: Band A (6/9), Band B (7/9), Band C (8/9), Band D (9/9), Band E (11/9), Band F (13/9), Band G (15/9), and Band H (18/9). In Wales, following the 2005 revaluation, an additional Band I applies at 21/9ths of Band D.
- ONS Administrative Classification: Each of the 318 billing authorities is mapped to its official 9-character Office for National Statistics (ONS) Government Statistical Service (GSS) code: E06 (English Unitary Authorities, n=63), E07 (English Non-Metropolitan Shire Districts, n=164), E08 (English Metropolitan Districts, n=36), E09 (London Boroughs including City of London, n=33), and W06 (Welsh Unitary Authorities, n=22).
Official UK Government Releases Cited:
Frequently Asked Questions
Which council in England and Wales has the lowest Council Tax in 2026/27?
According to official MHCLG Table 9 figures for 2026/27, the London Borough of Wandsworth (E09000032) has the lowest authority-level area-average Band D Council Tax in England and Wales at £1,028.21 per year, closely followed by Westminster City Council (E09000033) at £1,049.55 and the City of London (E09000001) at £1,329.56. Outside Greater London, the lowest area-average Band D charge in England is the Royal Borough of Windsor and Maidenhead (E06000040) at £1,952.62, while the lowest in Wales is Cardiff (W06000015) at £2,013.18.
Do MHCLG Table 9 Band D figures represent the exact bill for every street in a council?
MHCLG Table 9 figures represent the authority-wide area-average Band D rate (inclusive of core council tax, adult social care, police, fire, combined authority, and the average of local parish precepts across that billing authority). In entirely unparished authorities, the standard Band D bill matches the headline figure; however, in authorities containing civil parishes or town councils (such as Royal Sutton Coldfield in Birmingham, Queen's Park in Westminster, or parished Shire Districts), individual household bills vary according to the specific parish precept for that ward.
Does this 318-authority index include Scotland and Northern Ireland?
The 318 billing authorities in this dataset cover all 296 billing authorities in England (MHCLG Table 9) and all 22 unitary authorities in Wales (Welsh Government release). Scotland's 32 councils set Council Tax under devolved Scottish Government legislation using different upper-band multipliers (Bands E–H), while Northern Ireland does not use Council Tax bands and instead levies Domestic Rates calculated on individual 2005 capital values via Land & Property Services.
Official Council Tax Valuation & Challenge Guides
Statutory guidance on VOA challenges, Valuation Tribunal appeals, and local authority billing rules.
What is a Council Tax Improvement Indicator? (Trigger Event & Sale Rules)
An 'Improvement Indicator' on the Valuation Office Agency (VOA) Council Tax register indicates that a property has been structurally altered or extended (such as adding a bedroom extension, dormer loft conversion, or conservatory) since its statutory 1991 valuation. Under Section 24 of the Local Government Finance Act 1992, the existing owner's Council Tax band does NOT increase immediately. Instead, the indicator acts as a statutory flag: the VOA will automatically review and revalue the property when it is subsequently sold, transferring the higher band and tax bill onto the new buyer.
What Happens If the Valuation Office Agency Rejects My Band Challenge?
If the Valuation Office Agency (VOA) rejects your formal band challenge, they will issue a formal 'Notice of Decision' setting out why they believe your current band is correct. You have an automatic statutory right to appeal this decision to the independent Valuation Tribunal for England (VTE) or Valuation Tribunal for Wales (VTW). You must lodge your appeal within 3 months of the date on the VOA decision notice. Tribunal hearings are completely free, entirely independent of the VOA and council, and can be conducted online via video hearing or written representations.
Do I Have to Keep Paying Council Tax While My Appeal Is Being Reviewed?
Yes. Under Section 24 of the Local Government Finance Act 1992, you must legally continue paying your Council Tax instalments in full according to your existing bill while an appeal or challenge is being reviewed by the VOA or Valuation Tribunal. You cannot withhold or reduce payments. If you stop paying, the council will issue a final reminder, followed by a Magistrates' Court summons and a Liability Order incurring £80–£120 in court costs. If your appeal succeeds, your council will recalculate your account and refund 100% of the overpaid tax backdated to the relevant date.
Can My Neighbours Find Out If I Challenged My Council Tax Band?
No. All correspondence, proposals, and band challenge submissions made to the Valuation Office Agency (VOA) are strictly confidential under the Commissioners for Revenue and Customs Act 2005 and UK GDPR. The VOA will never inform your neighbours, disclose who submitted the challenge, or release your personal details. However, while your identity is protected, the public Council Tax list is an open statutory register. If your appeal succeeds or triggers a wider street review that alters property bands, neighbours will see the updated band on GOV.UK, but will have no record of who initiated it.
Why Are Welsh Council Tax Bands Different From English Bands?
Welsh Council Tax bands are different because Wales underwent a complete national revaluation in 2005 based on 1 April 2003 property values, whereas England and Scotland remain pegged to original 1 April 1991 valuations. Furthermore, Wales created a ninth valuation band (Band I for properties worth over £424,000 in 2003) to introduce greater progressivity. As a result, English and Welsh bands cannot be compared directly: an identical Band D home in Wales reflects a 2003 value of £91,000–£123,000, while a Band D home in England reflects a 1991 value of £68,000–£88,000.
How Is Council Tax Calculated in the UK?
Council Tax in the UK is calculated by applying a statutory multiplier to your property's 1991 valuation band (Bands A through H in England) against your billing authority's baseline Band D charge. Your final annual bill aggregates precepts from your district or borough council (10–15%), county council or unitary authority (70–75%), police and crime commissioner, fire and rescue service, and local parish or town council.