Council tax is calculated based on the value of your property. council tax bands are set by the government and range from A to H, with A being the lowest band and H being the highest. The value of your property is determined by its market value as of April 1, 1991. Council tax bands are reviewed every five years, and the government may raise or lower the band for your property based on its current market value. You can appeal your council tax band if you feel it is too high or too low. Council tax is typically paid by homeowners and tenants in England, Wales, and Northern Ireland. Scottish homeowners pay a similar tax called the council tax.