Council tax Disputing a council tax bill
It is possible to appeal against your council tax bill
Grounds for appeal
If you disagree with a council tax bill you can appeal against it. It is important to continue paying your council tax instalments while the appeal is being considered. You can appeal if:
- your bill is incorrect, perhaps because you have not been given a discount that should apply
- you are being sent bills but are not the person liable to pay council tax
- your home should be an exempt dwelling.
How to appeal
The first step is to write to your council, explaining your complaint. This is the representations stage. If you disagree with the council’s decision, or it fails to respond within two months, you can appeal to a valuation tribunal. For the address of the tribunal contact your council.
The tribunal will ask you to make your appeal in writing, and may then ask you to appear at a hearing. These will normally take no more than one day. There is no charge, unless you decide to employ a solicitor or other representative to put your case.
Getting your property revalued
One way of reducing your council tax bill is to get your property revalued and moved into a cheaper band. There are two reasons why this might be possible.
The first is where there have been changes to your property since the original valuation, such as part of it being demolished, or if it has been converted into flats. The Valuation Office Agency (VOA) for England and Wales publishes a list of 14 reasons why it might consider an application of this kind.
Properties can also be moved up into a higher banding by the VOA when they have been extended or altered and planning permission has been required. In these cases the new banding only applies when the property is sold.
In Scotland, you need to contact your local assessor and make a ‘proposal’ to get a banding changed. For details, contact the Scottish Assessors’ Association.
Challenging the original valuation
Another way of changing your property’s band is to persuade the VOA that the original valuation was mistaken.
To do this, you will need to check the band of similar properties near yours and see if they are any lower than yours. The VOA has a search facility on its website.
If you think there is a discrepancy, you should then check the 1991 value of your home and compare this to the range of value for your current band. To request a ‘band review’ you need to contact your local valuation office and explain why you think your banding is wrong.
The VOA has a warning on its website that changing in your home’s valuation could result in a higher council tax bill in some cases. ‘We are obliged to ensure that your home is in the correct band. A band review can place your property in a lower or higher band, or leave it unchanged’.
It also notes that ‘since April last year the number of alterations to existing bandings, both up and down, has amounted to no more than a fraction of one percent of the 22 million homes in England’.
If you apply for the VOA to review your council tax banding, you should get a formal written decision. You then have three months in which to consider this and to apply to the valuation tribunal if you are dissatisfied.
For the address of the tribunal, contact your council or visit the Valuation Tribunal Service website.
For more on taxes you may have to pay on your property, see our guides to tax on property and rental income and capital gains tax.
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