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:

The Clerk
Valuation Tribunal for England
Hepworth House
Unit 2
Trafford Court
Doncaster
DN1 1PN

Tel: 01302 342324
Fax: (01772) 769 355

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