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You may appeal against any decision your council has taken. However you should continue to pay your original Council Tax bill while your appeal is outstanding.

What can I appeal against?

You can appeal if you think:

  • the council is sending bills to the wrong person for your home;
  • your home should be an exempt dwelling;
  • the amount of the bill is incorrect, for example if you think a discount should apply or if the council has not reduced the bill for a disability.

You should first write to your council giving reasons for your complaint. The council has two months to make a decision. If you disagree with the council's decision, or if it has not acted within the two months, you can appeal to a Valuation Tribunal.

How do I appeal?

There are two stages to the appeal process:

Stage 1: Representations

You must first write to your council (the one which sent your bill or notification of exemption), to make your representations known. You should state who you are and where you live. You should say which decision you are unhappy with and why you are unhappy with it. The council may ask for further information.

The council has two months in which to consider your representations. You will not have to attend a hearing at this stage. If the council rejects your arguments, or it acts on your complaint but you are still not satisfied, or at the end of two months you have not heard from your council, you will be able to appeal to the Valuation Tribunal. You must do this within two months of the date when the council notified you of its decision, or if you hear nothing, within four months of the date when you wrote to the council with your representations.

Stage 2: Appeal to a Valuation Tribunal

Your council can give you the address of your local Tribunal. The Tribunal will ask you to make your appeal in writing, stating which decision you are appealing against, why you disagree with it, or, as the case may be, that the council did not reach a decision. If you and the other parties agree, your case may be dealt with by an exchange of written representations. Otherwise, the Tribunal will get in touch with you to make arrangements for a formal hearing and will send you a leaflet explaining its procedures in detail. Hearings usually last no more than a day. A Tribunal hearing will not cost you anything unless you choose to employ a solicitor or other person to present your case.

If the Tribunal decides in your favour, your council will revise your bill and adjust your payments, as necessary.

Can I appeal against my Council Tax band?

The Valuation Officer is responsible for maintaining the Council Tax Valuation List which holds the bands of all the properties in England. In certain circumstances you can appeal against your Council Tax band, however the current bill will remain payable until any appeal is settled.

For more information contact the District Valuer and Valuation Officer, or visit the Valuation Office Agency website.

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