Summary
Council tax starts with the property band and ends with the annual charge set by the billing authority. Bands and valuation dates differ by nation, so the same type of home can sit in different systems depending on where it is.
Definition
A council tax band is a valuation category assigned to a dwelling for council tax charging. In England and Scotland, bands are based on estimated property values at 1 April 1991. In Wales, bands are based on estimated values at 1 April 2003 and Wales has an additional Band I. Northern Ireland does not use council tax and instead uses domestic rates. The annual amount payable is set locally and depends on the band, the council or rating authority, precepts or regional rate where applicable, and any discounts, exemptions or reductions. For a buyer, the correct workflow is to check the exact property band first, then check the current annual charge on the relevant authority site.