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Council Tax appeals

If you think that your Council Tax bill may be incorrect, the first thing you should do is contact us.

It may be that we haven’t got all the information about your circumstances to send you a correct bill.  By giving us more details about your circumstances, it may resolve your problem and where applicable a new Council Tax bill will be issued.

If, however, you still don’t agree that your Council Tax charge is correct in some cases where you are entitled to appeal.

 

Eligibility to appeal

The Council Tax regulations allow taxpayers to appeal against their charge in the following 2 areas:

You can appeal against your Benefit entitlement.

 

Valuation decisions

The Valuation Office Agency is responsible for valuing your home.  They will decide which property band your home will have and enter it into the Valuation List. 

We use the Valuation List to charge you Council Tax, more about bands and your bill.
 

Wrong band

If you believe your home is in the wrong band, you may have the right to appeal.  There are deadlines for making appeals and therefore should be done at the earliest opportunity.
 

Shouldn't be on Valuation List

If you believe your home should not be in the Valuation List, for example if:

  1. the property has been altered and is no longer a domestic property
  2. major structural changes are being carried out on the property

Then contact us to discuss it and we may be able to advise you of any discounts or exemptions that may apply. 

If you are not satisfied with the outcome you have the right to appeal.

Council Tax appeals (GOV.UK).

Valuation appeals

We do not make any valuation decisions on properties.  All valuation decisions are carried out by the Valuation Office Agency. 

If your enquiry is about the Council Tax band given to your property, you need to contact the Valuation Office Agency.

The Listing Officer
Valuation Office Agency
Council Tax North
17th Floor
53 Portland Street
Manchester
M1 3LD

 

Non-valuation decisions

We do make decisions based on who to charge Council Tax and whether a discount or reduction applies.  If you believe that you are entitled to a reduction but we haven’t granted it to you, please contact us.

If you are still not satisfied with the outcome and believe that you are not the liable person, or you are entitled to one of the following reductions, you may appeal.

You may appeal, if you do not agree with our decision to:

  • Name you as the liable person (see who pays) for the Council Tax charge

  • Not to grant you a discount or an exemption that you believe you are entitled to

  • Not to grant you disablement relief if you believe you are entitled to it

 

Council Tax charge appeals

If you have asked us to change your bill due to any of the reasons mentioned above and this has been refused, either verbally or in writing, you have the right to request a review of that decision.

In order to have your charge reviewed you must put your request in writing to:

The Appeals Officer
Corporate Finance
PO Box 1310
Sheffield
S1 UY

This is known as a written representation. Following receipt of your written request we will review your case, make a decision and write back to you with its findings.

If you are not satisfied with the decision you can make a further appeal to the Valuation Tribunal.

This tribunal is independent from both ourselves and the Valuation Office Agency.

The tribunal will not accept your appeal until you have made your written representations to us and we have turned you down or not replied to you within 2 months.

We will send you details of how to appeal to this Tribunal if we do not agree with your initial appeal.

There are some very useful guidance notes on preparing for your appeal on the Valuation Tribunal.

Council Tax appeals (GOV.UK).

It is important that you continue to make the payments shown on your bill until you are advised that your appeal has been successful and a revised bill has been issued.

  • Modified: Sep 21, 2016 1:57:57 PM