Appeals in respect of property bandings are made through the Listing Officer at the Valuation Office Agency. More information about the grounds for making an appeal against the valuation of a property and on how to make an appeal can be found on the Valuation Office Agency's website
Appeals in respect of Council Tax liability are made to us directly.
An appeal can be made if you believe:
- You are not liable for the tax and we are sending bills to the wrong person
- The dwelling should be exempt but no exemption has been granted
- A discount should apply but has not been given
- A reduction should be given for a disability but has not been awarded.
There are two stages to the appeals process:
Stage One - Representation
You must first write to us, detailing which decision you are unhappy with and why.
We may ask for further information when considering the appeal, and have two months in which to consider the representation (but will normally do so a lot sooner).
If we:
- Reject the representation
- Act upon the representation but you are not happy with the outcome
- Do not respond within two months
You will be able to appeal to the Valuation Tribunal.
Stage Two - Appeal to the Valuation Tribunal
An appeal to the Valuation Tribunal must be made in writing.
The Tribunal will only accept an appeal if it is made within either:
- Two months of the date you were notified of our decision
- Four months of the date you first wrote to the Council to make representation and the we have not responded
- If we both agree, the case may be dealt with by way of written representation, otherwise the Tribunal will make arrangements for a formal hearing. Both parties will attend to present their case and the hearing is normally quite informal.
Normally the Valuation Tribunals decision will be final although either party may appeal to the High Court against the decision on a point of law only.
During an appeal council tax will still be payable as billed. If the Tribunal decides in your favour we must revise the bill and payments accordingly.
Valuation Tribunals are judicial bodies and are independent of the Council.
More information about the Valuation Tribunal and about making an appeal