London council tax, explained

This is the single most confusing thing about council tax, and it is worth getting straight. Your band is not based on what your home is worth now. It is based on what it was worth on 1 April 1991.

Properties in England have never been revalued since. A flat built in 2020 is assigned the band it would have had if it had existed in 1991. This is why bands often feel disconnected from present-day prices, and why two similar flats on the same street can sit in different bands.

There are eight bands, A to H. Band D is the reference point that councils quote and that every comparison uses, and every other band is a fixed statutory proportion of it — so if you know the Band D figure for a borough, you know all eight.

Every bill has two parts: the borough's own charge, and the Greater London Authority precept, which is the same across London and funds the Mayor's office, Transport for London, the Metropolitan Police and the London Fire Brigade. For 2026/27 the GLA precept is £510.51 at Band D.

The figures below are the total — borough element plus precept — at Band D for 2026/27.

It looks anomalous, and it is. Wandsworth at about £1,028 and Westminster at about £1,050 are less than half what most outer boroughs charge, and roughly 60% below Kingston upon Thames at £2,609.

The reason is that both boroughs have historically funded an unusually large share of their services from sources other than council tax — commercial property income above all, which central and inner-west London has in abundance and outer boroughs largely do not. Outer boroughs have more residential area, fewer commercial ratepayers, and higher per-head social care costs, so more of the bill falls on households.

It is a genuine saving rather than a trick, and on a Band D property the difference between Wandsworth and Kingston is over £130 a month. But do not choose a borough on council tax alone: the rent difference between areas is usually several times larger and moves in the opposite direction.

In a rented flat, the tenant normally pays. In a house share on a single joint tenancy, the tenants are jointly liable and it is often simplest for one person to hold the account. In a house in multiple occupation where everyone has their own separate agreement, the landlord is usually liable — which is why room rents so often include it.

Several groups are disregarded entirely for council tax purposes, meaning they do not count as adults in the household.

The single-person discount is 25% off the whole bill if you are the only adult in the property. On a Camden Band D bill that is worth about £552 a year. It is not applied automatically — you have to tell the council, and if you have been living alone without claiming it, ask about backdating.

If everyone else in the household is disregarded, you can also get the 25% as the only counted adult. Council Tax Reduction is a separate, means-tested scheme that each borough runs on its own rules, so it is worth checking your specific council rather than assuming.

You can also challenge your band, free, through the Valuation Office Agency. It is worth doing if similar neighbouring properties are banded lower — but be aware the review can move your band in either direction, so check the comparables first.