Council Tax Appeals

If you believe your council tax band is wrong, youliable person who has died
should contact the Valuation Office Agency on 0845To complain you must write to your local authority.
602 1507 as many enquiries can usually be sortedYour local authority should reply to you in writing within
quickly on the phone.two months.
There are cases where the VOA may want toIf their decision is not what you expected, you can
review your tax band. If this is the case they willappeal against it to the valuation tribunal. If for any
usually write to you and communicate their decision toreason your local authority does not reply to you within
you within two months. Please note if your home istwo months, you can appeal directly to the valuation
already in the lowest band, band A, then the VOAtribunal without waiting for your local authority to reply
cannot lower this any further. Likewise if your home isto you, as long as you appeal within four months of
in the highest band, band H, the VOA cannot increasefirst writing to your local authority.
this any further.There are certain types of appeals the valuation
There may be times, although unlikely, when you wouldtribunal cannot hear about, such as why you have not
like to apply to have your band changed. This must bepaid your council tax or appeals about your Council
done formally and is called making a proposal.Tax Benefit. They also cannot appeals about the level
You are able to make a proposal within six months of:of discount your local authority has decided to set for
- becoming a new council tax payer on a propertyany second homes or any long-term empty homes.
- the VOA notifying you of any band changesThese levels of discounts can only be challenged in the
There are other cases in which you are able to makeHigh Court by a judicial review. We highly recommend
a proposal, such as:you seek the legal advice of a professional before
- if your property has been demolishedtaking one of these cases.
- if substantial changes have occurred in the localityThe valuation tribunal
which has affected the value of your home as at AprilIf you have complained to the VOA or your local
1991authority about any of the issues we mentioned above
- your property has been changed to becomeand you are not happy with the decision you have
adaptable for someone with a disabilityreceived, then you can escalate the matter by writing
If you are considering making a proposal, the first stepto the valuation tribunal. The valuation tribunal is an
is to contact the VOA and ask them to send you aindependent body consisting of usually three members
proposal form, which you will need to complete andwho will hear your appeal. Appeals are free of charge
send back. Alternatively, you can complete the formand do not attract a fee.
online on the VOA website.Although appeals are free of charge, they do have
If you disagree with the VOA's decision on yourtime limits within which you must lodge your appeal.
proposal, you can legally appeal to an independentWhen the valuation tribunal receive your letter they will
tribunal.send you a letter of acknowledgment and will include
For more information about council tax banding, pleasemore information about the appeal procedure.
visit the VOA website.In the next step, you will receive a notice of hearing
Other complaints about council taxand you will get at least four weeks' notice. We highly
If you have a complaint regarding something other thanrecommend you attending the hearing in person to put
your tax band, you can complain to your local authorityyour case forward. It is possible for you to write to the
if there is a dispute about:valuation tribunal and ask for your case to be put
- whether or not someone is a liable person- includingforward without you being there- although they will
any disputes about someone who is jointly liablemake the final decision. If English is not your first
- a property which you may believe to be exemptlanguage and you have problems with the language
- whether or not a discount applieswhich you believe may affect your case, an
- whether or not the disabilities schemes apply to youinterpreter can be provided for you. They are also able
or notto meet other needs such as if you are disabled or
You can complain if you are:have mobility problems.
- a liable person- or someone who is jointly liableIf you want to make a council tax complaint or want
- someone who is an aggrieved person- this alsoto appeal to the valuation tribunal, we highly
includes someone who is directly affected by therecommend you seek professional advice from
decision, such as; an administrator of the estate of aspecialists such as the Citizens Advice Bureau.