Bills for the council tax year beginning 1 April 2026 are arriving through letterboxes across Brook, and for many households the figure near the bottom of the page is the biggest regular payment after rent or a mortgage. It is also one of the least understood. Two identical-looking houses on the same street can pay quite different amounts, and a discount nobody ever claimed can sit unclaimed for years.

Here is a plain guide to how the 2026/27 bill is worked out, who has to pay it, and what to do if the numbers on your notice do not look right.

How the 2026/27 bill is put together

Council tax is a charge on a property, not on the people living in it. Every home sits in a valuation band, and that band fixes your share of the total sum the council needs to raise for the year. Change the occupants and you may change the discount; change the property and you may change the band.

In England and Scotland the bands run from A, the lowest, to H. Wales uses A to I. Banding is based on what a property would have been worth at a fixed valuation date in the past, which is why a Victorian terrace and a modern flat can end up in the same band, or in different ones, for reasons that have nothing to do with what either is worth today.

Then there is the part that surprises people. Your bill is rarely just your district or borough council's charge. It is usually a bundle: an amount for the county council, one for the police and crime commissioner, one for the fire authority, and often one for a town or parish council. Each body sets its own figure, and they are added together into the single sum you are asked to pay. So when a council announces a percentage rise, that normally refers to its own share rather than to the change in your bill.

Charges are agreed each February and March for the year ahead. Rules on how far bills can rise without a local referendum differ across the UK, and in England any increase above the government's annual threshold would normally have to be put to voters. If you want to know exactly where your money is going, your bill must itemise the individual amounts — take five minutes to read them.

Which band is your home in, and can it change?

Your band does not move because you fitted a new kitchen or because house prices in the area have risen. It can change if the property itself changes: an extension that alters its size, a house split into flats, a shop converted into a home.

If you have never checked your band, do it now. It is printed on your bill, and you can also look it up through the Valuation Office Agency in England and Wales, or the Scottish Assessors in Scotland. Ask yourself two questions: is this the correct band for this property, and is it consistent with similar homes nearby?

A word of caution. A review can move you down a band or up, and you carry on paying the bill as issued until the decision changes.

Discounts and reductions worth checking

The single person discount is the one most often missed. It takes 25 per cent off the bill where only one adult lives in the property, and it is not applied automatically — you have to claim it. It is also worth knowing that some adults are "disregarded", meaning they do not count when the council works out how many adults are in the household.

• Single person discount: 25 per cent off where one adult lives in the property. Claim it if you have never done so.
• Everyone disregarded: where every adult counts as disregarded, the reduction can be 50 per cent.
• Disregarded adults: full-time students, some apprentices, some carers and certain other groups may not count towards the number of adults.
• Council Tax Reduction: means-tested help for households on a low income or certain benefits. It is claimed from your council, and the rules vary across the UK.
• Disability reduction: where a home has been adapted for a disabled resident — an extra bathroom, or a room set aside for essential needs — the bill can be reduced.
• Discretionary relief: councils can reduce a bill in exceptional circumstances. It is worth asking if your situation is unusual.

Two housekeeping points. Claim everything you are entitled to, and report changes when they happen — someone moving in or out, a student finishing a course, a property standing empty. Under-claimed discounts tend to be corrected quietly. Over-claimed ones get recovered, sometimes years later, with reminders attached.

Empty homes, second homes and premiums

Rules have tightened in recent years. In England, an empty homes premium can generally be charged once a property has stood empty for around twelve months, and it rises the longer it stays that way. Councils can also charge a premium on furnished second homes where they have a policy to do so.

Local policies and dates differ, so check your council's current position rather than relying on what a neighbour was told three years ago. If you own a property you are trying to sell, or one that is being renovated, tell the council what is happening instead of waiting for a premium to appear on a bill. Ask early, in writing, and keep a copy.

Ways to pay, and what to do if money is tight

Most bills are issued over ten monthly instalments from April, but you can ask to spread the same amount over twelve. It costs nothing to ask, and it lowers every payment. Direct debit is the simplest arrangement, and most councils let you choose a payment date — pick one just after your wages or pension arrive.

1. Check how many instalments your bill shows. Ten is standard; twelve is available on request.
2. Set up a direct debit and choose a date that follows your income.
3. If you are already behind, ring the council's revenues team before the next instalment falls due rather than after.
4. Ask about Council Tax Reduction at the same time, even if you think you earn too much. The thresholds are not always where people assume.
5. Keep your bill and every letter in one place, so you can quote account numbers and dates if you need to query anything.

Council tax arrears escalate faster than most debts. Missed payments can lead to a liability order and, eventually, enforcement agents. The earlier you make contact, the more options you have: instalment arrangements, longer payment plans, and a proper look at whether you qualify for support. Free, independent advice from Citizens Advice or a debt charity is worth far more than guessing, and it will not cost you anything.

What to do if the bill looks wrong

There are two different things to challenge, and they go to different places. If you believe the band itself is wrong, that is a matter for the Valuation Office Agency in England and Wales, or the Scottish Assessors in Scotland. If the bill is wrong — the wrong address, a missing discount, the wrong date for liability, an exemption not applied — that is a matter for your council, which has its own appeals process. If you are not satisfied with the outcome, there is a further route to the Valuation Tribunal.

Whichever route applies, keep paying the amount that is not in dispute while the appeal runs. Otherwise you can end up in arrears over a bill that turned out to be correct after all.

Your next steps

Dig out the bill and read it properly, not just the total. Check the band, check that any discount you are entitled to is actually applied, and check the instalment plan. If twelve payments would suit you better than ten, ask. If someone has moved in or out since last year, tell the council this week rather than next.

And if the figure on the page is genuinely more than you can manage, make contact before the first payment date. Councils deal with these conversations every day, and arrangements made in April are far easier to agree than arrangements made in September. For anything involving arrears, benefits or a disputed liability, independent money or legal advice is worth taking before you commit to a plan.

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