Council tax Band E
Band E in England covers property with a 1991 sale value of £88,001 – £120,000. The ratio to Band D is 11/92. Applied to the 2026/27 average Band D of £2,392, the typical Band E bill is around £2,92437. Local rates vary widely; this is a national-average benchmark.
Band E essentials
- 1991 value (England) – £88,001 – £120,000.
- Ratio – 11/9 of Band D.
- National-average bill 2026/27 – around £2,924.
- Share of English stock – around 10% of English homes.
What you actually pay
Multiply the Band D rate of your local authority by 11/9. For example, if your LA's Band D is £2,400, your Band E bill is £2,933 before discounts. Single-person discount removes 25%; full-time student households can pay £0.
Wales and Scotland
Band E is a different value range in each nation. Wales values homes as at 1 April 2003 rather than 1991, so Welsh Band E is £123,001 to £162,000. Scotland uses 1991 values on a lower scale, putting Band E at £58,001 to £80,000, and charges Band E at 1.31 times Band D rather than the 11/9 (1.22) used in England and Wales.
| Nation | Valuation date | Band E range | Ratio to Band D |
|---|---|---|---|
| England | 1 April 1991 | £88,001 – £120,000 | 11/9 |
| Wales | 1 April 2003 | £123,001 – £162,000 | 11/9 |
| Scotland | 1 April 1991 | £58,001 – £80,000 | 131/100 |
Wales also adds a Band I above Band H19. Scotland keeps the same A–H scale; two high-value bands, I and J, are proposed for April 2028, subject to legislation28.
Ranges checked 7 September 2026 against the Scottish Assessors Association council tax bands page and section 74(2) of the Local Government Finance Act 1992 for Scotland, and the Council Tax (Valuation Bands) (Wales) Order 2003 (SI 2003/3046) for Wales. The Scottish upper-band ratios come from the substituted proportions in section 74(1).