Welcome To Wirral

There are three main areas where appeals are possible.

• Valuation Bands
• Liability
• Penalties

You should continue to pay your Council Tax bill while your appeal is being decided.

There is no appeal against the amounts of Council Tax set by the Council each year.

Valuation band appeals

Only new taxpayers may appeal against the banding for the property. They must do this within six months of becoming liable for the Council Tax. You can also appeal:-

• If you believe that your home should or should not be shown on the Valuation List, for example if you think your home should not be shown because it is not separate self-contained accommodation.
• If you believe that the banding should be changed because there has been a 'material increase' or 'material reduction' in the property's value (these terms are explained below).
• If you start or stop using part of your domestic home to carry out a business, or the balance between domestic and business use changes.
• If, following either of the above, the Listing Officer has altered a list without a proposal having been made by a taxpayer.

A material increase in value may result from building, engineering or other work carried out on the property. In these cases revaluation does not take place until after a sale - so the person appealing would normally be the new owner or resident.

A material reduction in value may result from the demolition of any part of the property, or any change in the physical state of the local area or an adaptation to make the property suitable for use by someone with a physical disability. In these cases, revaluation can take place following an appeal.

Rebanding will not take place if the increase or reduction in value is relatively small and is not enough to move the property to another band.

How to make a proposal to change the banding of your property

Normally, you can appeal only if you are:

• the person liable to pay the Council Tax; or
• the person who would be liable if the property were not exempt; or
• the owner of the property.

(You can be a liable person if you are not the owner of a property, for example if you are a tenant and your landlord lives elsewhere). The Council also has the right to appeal.

If you think the banding is wrong, and the period allowed for your appeal has not ended, contact the Listing Officer, which for Wirral is based in Chester.

The address is:

THE DISTRICT VALUER AND VALUATION OFFICER
NORROY HOUSE
NUNS ROAD
CHESTER
CH1 2NT

Tel: (01244) 580 300

You can also contact the Listing Officer at the District Valuer’s website at www.voa.gov.uk

The Listing Officer can provide you with the necessary form to make your proposal. You will be asked to identify the property in question, and state in writing:

• Your name and address.
• Your interest in the property (such as owner or tenant).
• Why you believe the list is wrong and how it should be altered.

If the Listing Officer needs more information, you may be contacted. You do not have to attend a Valuation Tribunal hearing at this stage.

If the Listing Officer agrees with your proposal, the Valuation List is changed and the Council will change your bill and adjust your payments if necessary.

If the Listing Officer does not agree with your proposal, or if you cannot agree on an alternative valuation, or if no decision has been made at the end of six months, the Listing Officer must refer your proposal to a Valuation Tribunal as a formal appeal.

If the Listing Officer believes that a proposal has not been made correctly, the proposal may be rejected as invalid. If you disagree with such a decision, you can appeal against it to the Valuation Tribunal direct.

Liability appeals

You can appeal:

• If you disagree with the decision that a property is chargeable.
• If you disagree with the decision that you are liable to pay Council Tax on a particular property.
• If you disagree with certain aspects of the calculation of your bill, such as the fact that a discount or an exemption has not been applied or that no reduction for disabilities has been given.

How to appeal

There are two stages to this appeal process:

Stage 1: Representations (comments)

• You must first write to the Council Tax Office, not to the Valuation Office Agency, to make your representations known. You should state who you are and where you live. You should say which decision you are unhappy with. The Council Tax Office may ask for further information.
• The Council has two months in which to consider your representations. You do 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 the Council Tax Office, you can 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 sent the Council your representations.

Stage 2: Appeal to a Valuation Tribunal

• The Tribunal will ask you to make your appeal in writing. It will ask you to state which decision you are appealing against and why you disagree with it, or simply to state 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 arrange for a formal hearing and send you a leaflet explaining its procedures in detail. Hearings usually last no more than a day. A Tribunal hearing does not cost you anything unless you choose to employ a solicitor to present your case.
• If the Tribunal decides in your favour, the Council Tax Office revises your bill and adjusts your payments, if necessary.
• The address of your local Valuation Tribunal is:

                    MERSEYSIDE VALUATION TRIBUNAL
                    17/18 NAVIGATION BUSINESS VILLAGE
                    NAVIGATION WAY
                    ASHTON-ON-RIBBLE
                    PRESTON
                    LANCASHIRE
                    PR2 2YP

Tel: 01772 769400 Fax: 01772 769355

You should continue to pay your Council Tax bill while your appeal is being decided.

Penalties

Councils have powers to impose penalties if a person is required by law to provide information and either fails to do so or supplies information the person knows is false.

If you disagree with a penalty imposed on you, you may first wish to discuss it with the Appeals and Penalties section at our Council Tax Office. Alternatively you may appeal direct to the Valuation Tribunal. You normally have two months in which to appeal after a penalty is imposed.