Council Tax appeals

Last Updated: 17 May 2023

You can make an appeal if you do not think you are liable to pay Council Tax, your Council Tax banding is incorrect or a discount or exemption has not been applied. There are different procedures to follow for each type of appeal.

Appeal liability for Council Tax

If you think you are not liable to pay Council Tax and wish to appeal because, for example:

• you are not the resident or owner
• your property is exempt
• we have made a mistake calculating your bill

You must first notify us in writing giving reasons why you are unhappy with the decision.

If you are still unhappy with our decision you can then appeal to the appeal to the Valuation Tribunal Service.

You should continue to pay your Council Tax bill while your appeal is outstanding. Any overpayment will be refunded in full if your appeal is successful.

Appeal your Council Tax banding

The grounds for appeal about Council Tax valuation banding are restricted to:

• 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 case revaluation does not take place until after a sale, so the person appealing would usually be the new owner or resident
  • a material reduction in value may result from the demolition 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 revaluation should take place as soon as possible
• 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 the Listing Officer has altered the Council Tax valuation list without a proposal having been made by the taxpayer
• where you become the taxpayer in the respect of a dwelling for the first time. Your appeal must be made within six months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again

Check and challenge your Council Tax banding

Details of the valuation appeals procedures are available from the Listing Officer at:

Valuation Office Agency
17th floor
53 Portland Street
Manchester
M1 3LD

Telephone 0300 050 1501

You must still pay your Council Tax even though you are making an appeal. If your appeal is successful you will be entitled to a refund of any overpaid tax. If you make an appeal and you are still not satisfied that a proper decision has been reached (or you are not notified of a decision within two months of making your appeal) you can then appeal to the Valuation Tribunal.

Appeal a Council Tax discount or exemption decision

If you have applied for a discount or exemption, and have been advised that you are not entitled, you must first notify us if you think this is incorrect.

Email the Council Tax team quoting your Council Tax reference number and explain the reasons why you are unhappy with our decision.

If you are still unhappy with our decision you can then appeal to the Valuation Tribunal Service.

You should continue to pay your Council Tax bill while your appeal is outstanding. Any overpayment will be refunded in full if your appeal is successful.