Summary
Council tax bands are valuation based tax bands used in England, Wales and Scotland, but the reference dates and national systems differ. England and Scotland use 1 April 1991 values, Wales uses 1 April 2003 values, and Northern Ireland uses domestic rates rather than council tax. The actual amount payable depends on the band, local authority charges, precepts and any discounts or exemptions.
Definition
A council tax band is a property valuation band used to calculate local tax liability. In England and Wales, bands can be checked through GOV.UK and the Valuation Office Agency list. In Scotland, bands are checked through the Scottish Assessors Association. Northern Ireland does not use council tax and instead uses a rates system administered by Land and Property Services. Buyers should confirm the exact address band and the current annual charge on the billing authority website.