When can you appeal?
Normally, you can appeal if you are:
- the person liable to pay the council tax;
- the person who would be liable if the dwelling were not exempt;
- the owner of the dwelling;
There is no appeal against the amounts of council tax set by your council each year.
You can make a proposal (the first stage of the appeals process) to have the banding of your home changed within six months of becoming the council taxpayer for the property. Otherwise, the grounds for appeal about banding are restricted to the following cases:
- where you believe that the banding should be changed because there has been a material increase or material reduction in the dwelling’s value; A material increase in value may result from building, engineering or other work carried out on the dwelling. In these cases a property will not be revalued until after a sale - so the person appealing would normally be the new owner or resident. A material reduction in value may result from the demolition or conversion of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases a property should be revalued as soon as possible. Rebanding will not take place if the increase or reduction in value is not enough to move the dwelling to another band.
- where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes;
- where, following either of the above, or for any other reason, the listing officer has altered a list without a proposal having been made by a taxpayer.
You can also appeal if you believe that your home should not be shown on the valuation list, for example if you think it is not in itself separate, self-contained accommodation. Equally, you can appeal if you think it should be shown in the list, if for example it used to be used for business purposes which have now ceased.
What should you do if you think your banding might be wrong?
Even if you are not eligible to make an appeal to have your banding changed you may still request that your local office of the Valuation Office Agency reviews your band if you believe that it is wrong. Listing officers have a duty to maintain an accurate list and, if the evidence indicates that the property should be rebanded, to amend the list.
If you think your Council Tax band is wrong, contact the local office of the Valuation Office Agency, which is responsible for making sure your home is in the right band. You can speak to a member of the Council Tax team who will answer your questions and explain how your Council Tax band has been worked out. They may also be able to review your banding.
Making an appeal does not allow you to withhold payment of the council tax owing in the meantime, and you should continue to pay your bill whilst your appeal is outstanding.