Council tax - appeals

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Property banding appeals

Your property is valued in one of eight property bands for council tax purposes.  The band that your property is in is based on its value on 1st April 1991. Council tax payers have a general right of appeal against the band allocated to their property, but fluctuating changes in house prices do not constitute suitable grounds for a property re-banding.

The owner or occupier of a property can appeal against their valuation banding, but must do so within six months of becoming liable for council tax on the property. In the case of newly built homes, you can appeal within six months of the date that the property is entered in the valuation list.

A person who has lived in a property for more than six months can only appeal against what they consider to be an 'incorrect' banding if: 

  • the physical state of the area in which the house is situated has changed, and this has affected the property value  
  • part of the property has been demolished leading to a material reduction in value  
  • material alterations have been made to make the property suitable for use by a disabled person and its value has decreased
  • the property has been converted from a single dwelling into flats or from flats to a single dwelling
  • there has been an increase in the part of the property which is valued for use for business purposes, for example the whole or part of a flat above a shop is converted for use as a storeroom.

If you make any improvements and alterations, such as building extensions and conservatories which could otherwise increase the value of the property, we will only consider these for council tax purposes if you then sell the property. The new owner would become liable for the increased charge if the property is re-banded. We would also consider such alterations if a complete council tax re-banding took place.

Completion notice appeals

We may issue a completion notice if we consider that the work on a new or converted building is close to completion or is expected to be completed within three months of the date of the notice. 

If you disagree with a completion notice, you must appeal to the council to discuss an alternative completion date or, if this cannot be agreed, you can apply to the Valuation Tribunal within four weeks of a notice being sent.

Council tax liability appeals

You can appeal against a decision made about your council tax liability if you:

  • disagree that you are the person liable to pay council tax
  • think your property should be exempt from council tax
  • consider you are entitled to a disabled person's reduction
  • think you should be entitled to a personal discount  
  • You are not getting the right amount of council tax support

If you disagree with a decision made by us, contact us to discuss it first.

You will need to provide your name and address, council tax reference number and the reason(s) for the appeal. If you are not satisfied with the outcome of the appeal, or you have not received a response to the appeal within two months of making it, you can then make a further appeal to the Valuation Tribunal as long as no more than four months have passed since your original dispute.

If you have an appeal pending, you must continue to pay the current council tax banding amount. If your appeal is successful, you can ask us to refund any overpaid council tax. We have different procedures if you disagree about the amount of council tax benefit.

Can I appeal?

Those who can appeal include:

  • the person liable to pay council tax
  • the owner of (or person entitled to) the property including individuals, housing bodies and other companies
  • the council (as the billing authority).

Appeals procedure

The Valuation Office Agency's listing officer is responsible for considering, effecting and notifying of any alteration to the bandings contained in the valuation list.

Appeals against the property banding must be made to:

The Listing Officer, Valuation Office Agency, Ground Floor, Ferrers House, Castle Meadow Road, Nottingham NG2 1AB.

Telephone: 03000 501 501
Fax: 03000 500 975
Email: cteast@voa.gsi.gov.uk

You must continue to pay the current council tax banding amount. If your appeal is successful, you can ask us to refund any overpaid council tax.

The valuation tribunal

The Valuation Tribunal is wholly independent of the Council and Valuation Office Agency's listing officer, although members of the tribunal are experienced in hearing council tax appeals.

The tribunal can consider:

  • appeals against the valuation band issued by the Valuation Office Agency's listing officer
  • whether the person determined by the billing authority (the council) is responsible for the payment of council tax
  • whether the property should be exempt
  • the calculation of the amount payable, including entitlement to discount and disabled person’s reductions
  • appeals against completion notices issued by the Council.

The tribunal will arrange the hearing and consider the information from both sides before making a decision. The applicant does not need to attend in person and, if both sides agree, can be presented in writing. 

The listing officer will let the applicant know if the matter is referred to the Valuation Tribunal.

The Valuation Tribunal's decision is normally final, but both sides can appeal to the High Court, but only on a point of law.

Appeals are dealt with by:

Valuation Tribunal Office

Doncaster
Hepworth House
2 Trafford Court
Doncaster
Yorkshire
DN1 1PN
Telephone: 01302 342324
Facsimile: 01302 321447
Email: VTDoncaster@vts.gsi.gov.uk
Website: Valuation Tribunal

How you can help

You must inform the council or the Valuation Office Agency's listing officer (whichever is appropriate) as soon as possible if there are reasons why you feel an appeal against a decision could be made. You should provide supporting evidence  where possible.

You must continue to pay the current council tax banding amount. If your appeal is successful, you can ask us to refund any overpaid council tax.

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