Your guide to Council Tax

Property bandings are based on property values as at 1 April 1991. Where a property has been built or converted after this date, its value for banding purposes has been determined by reference to comparable properties in the area. The price paid for a property listed after 1 April 1991 may not necessarily reflect its value at that date. This applies throughout the Valuation List. Accordingly, recent purchase prices may not be the best evidence if you feel that the banding for your property is incorrect.

If you want to appeal against the band your property has been placed in, you can contact the Valuation Office Agency If you cannot use the online service, telephone 03000 501501. Lines are open Monday to Friday, 8:30am to 5:00pm.

The grounds for appeals regarding bandings are restricted to the following cases:

• where you believe that the banding should be changed because there has been a material increase or material reduction in the dwelling’s value
• 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 a list without a proposal having been made by a taxpayer

Where you become the taxpayer in 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.)

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 usually be the new owner or resident.

A material decrease in value may result from the demolition of any part of the property, 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 should take place as soon as possible.

Making an appeal does not allow you to withhold payment of tax in the meantime

If your appeal is successful you will be entitled to a refund of any overpaid tax.

You can also appeal if:

• where you believe that
• you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner
• you believe your property to be exempt and no exemption has been granted
• you have claimed a discount and this has not been granted
• you disagree with your Council Tax Support assessment
• the Council has made a mistake in calculating your bill

If you wish to make an appeal on any of the above grounds, you must write to the Council Tax Section first and give details of your appeal. If the matter cannot be resolved to your satisfaction, or you do not get a reply within two months, you may appeal to the Valuation Tribunal.

For further information on appeals and bandings, visit the Valuation Office website