If you disagree with a decision made in respect of your Council Tax, you may appeal against the decision. Only the person liable for the Council Tax may appeal, although this does not prevent someone acting as a representative for that person.
Appeals against various aspects of Council Tax may be made, some are made directly to the Council and others are made directly to either the Valuation Office Agency or the Valuation Tribunal Service as detailed below:
Appeals against the following must be made directly to the Council:
- Who is liable for Council Tax
- A refusal to grant disabled band reduction
- A refusal to grant a discount(s) against your Council Tax bill
- A refusal to grant a property exemption
- Penalties
You must write to the Council stating the decision(s) you disagree with and your reason(s) for disagreement. The Council then has two months in which to consider an appeal and to notify you of its decision. If a decision is not reached within two months, or you are not satisfied with the Council's decision, you have a right to a further appeal to the Valuation Tribunal Service. Details about this further appeal can be found here: Valuation Tribunal Service Any further appeal must be made within 2 months of the Council's decision.
Appeals against the following must be made directly to the Valuation Tribunal Service:
- A completion notice
You must contact the Valuation Tribunal Service in writing to request an appeal within four weeks of receiving the completion notice and you must include a copy of the completion notice(s). Please note that you must request a separate appeal if you have more than one completion notice that you wish to appeal against.
You can then make your appeal using the forms on the Valuation Tribunal Service website here: Valuation Tribunal Service or in writing. Their contact details are:
- Email: appeals@valuationtribunal.gov.uk
- Address: Valuation Tribunal Service, 2nd Floor, Leman Street, London, E1 8EU
Appeals against the following must be made directly to the Valuation Office Agency:
- The valuation band of your property
- The inclusion of your property in the valuation list (if you believe Council Tax should not be charged because your property is derelict or in need of major repairs). The Valuation Office Agency decide whether to remove a property from the Valuation List.
Further details about appeals made directly to the Valuation Office Agency can be found on their website here: Valuation Office Agency (VOA); their contact details are:
- Email: cteast@voa.gsi.gov.uk
Making any type of appeal does not allow you to withhold payment of Council Tax.
Last Updated on Tuesday, April 9, 2024