Most domestic properties are subject to Council Tax, which helps to pay for the cost of local services. There is one bill per property, whether it is a house, bungalow, flat, maisonette, mobile home or houseboat, and whether it is owned or rented.
If you do not know your Council Tax band go to http://www.voa.gov.uk/cti/InitS.asp?lcn=0 to find out.
Council Tax Banding is the responsibility of the Valuation Office Agency (part of the Inland Revenue). There are only limited circumstances when an appeal can be made. For example:
If you require further information on appeals against bandings you should contact:
The Listing Officer Valuation Office Agency Blackburn House Old Hall Street Hanley Stoke On Trent ST1 3BS Telephone 03000 505700 or 03000 501501
You can also lodge an appeal online on their website at http://www.voa.gov.uk/
If you are not satisfied with any other decision we have made about your council tax, you have the right to appeal. There are 2 stages to the appeal process.
If you do not agree with our decision you must make your appeal in writing to us. You must state your name and address, the property address(es) to which your appeal relates, the decision you are unsatisfied with, and why you feel this decision is incorrect. If we need further information from you we will write to you about this.
We must consider your appeal and tell you our decision within 2 months of receiving your letter. If we agree with your appeal we will amend your council tax account and send you a revised council tax bill. If we uphold our decision we will write and tell you why. If you still believe our decision is wrong, or if we have not dealt with your appeal within the 2-month period, the matter will then move onto the second stage.
The second stage is for you to appeal to the Valuation Tribunal. You must do this within a further 2 months. The Tribunal is an independent body which deals with settling council tax and business rates disputes. They will ask you to make your appeal in writing to them, again stating the reasons for your appeal. You will need to send a copy of our decision to them if we have made one. The address of the Valuation tribunal is:
Valuation Tribunal, Hepworth House, 2 Trafford Court, Doncaster, Yorkshire, DN1 1PN
You can also telephone them on 01302 342324 or e-mail firstname.lastname@example.org
You can appear at the tribunal hearing or make a written submission to be heard in your absence. You can also have the whole hearing heard by written representation, but all the parties concerned have to agree to this. Please visit the valuation tribunal website for more information.
The tribunal will contact you to inform you of the arrangements and procedure for a formal hearing. The hearings usually last no longer than one day and will not cause you any expense unless you appoint a solicitor or other body to represent you, in which case you would be responsible for settling their respective fees.
If the tribunal decides in your favour we will make any necessary adjustments to your account and send you a revised council tax bill showing the details and any amounts you need to pay.
If you do not agree with the decision made by the Valuation Tribunal the matter can progress to the High Court. The Tribunal will state the procedures and requirements for continuing your appeal.
Please note that the High court may award costs against the unsuccessful party.
There are a number of discounts and Exemptions that can be applied to accounts if certain criteria are satisfied. If you qualify for a discount or exemption, this will reduce the amount of Council Tax you need to pay. Please visit our page Council Tax Discounts and Exemptions for further information.
If you are receiving a low income you may qualify for Council Tax Reduction to reduce the amount you pay. Please view our Housing and Council Tax Reduction page for further information or contact our Benefits Team in any of the following ways:
Telephone 01283 508422, email email@example.com or visit one of our Customer Service Centres.