The Council Tax a home owner is eligible to pay on any property is dependant upon the value of the property on 1 April 1991, which falls into eight tax bands. Each Local Authority is then free to set their own charges for each Council Tax Band, which are as follows for England, Wales and Scotland:

England

Band A	Properties worth up to £40,000
Band B	£40,001 to £52,000
Band C	£52,001 to £68,000
Band D	£68,001 to £88,000
Band E	£88,001 to £120,000
Band F	£120,001 to £160,000
Band G	£160,001 to £320,000
Band H	£320,000 and above

Wales

Band A	Properties worth up to £30,000
Band B	£30,001 to £39,000
Band C	£39,001 to £51,000
Band D	£51,001 to £66,000
Band E	£66,001 to £90,000
Band F	£90,001 to £120,000
Band G	£120,001 to £240,000
Band H	£240,001 and above

Scotland

Band A	Properties worth up to £27,000
Band B	£27,001 to £35,000
Band C	£35,001 to £45,000
Band D	£45,001 to £58,000
Band E	£58,001 to £80,000
Band F	£80,001 to £106,000
Band G	£106,001 to £212,000
Band H	£212,001 and above