Revised details of the level of council tax set by local authorities in England for 2012-13 were announced on 9 May 2012. Council tax can be measured in ‘Band D’ or in ‘per dwelling’ terms. Band D has historically been used as the standard for comparing council tax levels between and across local authorities, as this measure is not affected by the varying distribution of properties in bands that can be found across authorities. Additionally, the number of Band D equivalent dwellings are collected at around the same time that the council tax levels are set by the local authority, whereas the ‘per dwelling’ calculation uses chargeable dwellings figures that are captured some five months in advance of setting council tax levels. The Band D measure therefore better reflects the latest position. https://www.gov.uk/government/collections/council-tax-statistics https://www.gov.uk/government/statistical-data-sets/live-tables-on-council-tax
