Council Tax Banding Appeals
If you believe that the banding of your property for Council Tax is wrong, you should first contact the Valuation Office Agency (VOA) before contacting the Valuation Tribunal. The VOA determines the level of value that bills are based on; and so, they should be given a chance to look at the issue before raising it with us. You can find out how to contact the VOA through their main webpage:
Valuation Office Agency - GOV.UK (www.gov.uk)
The VOA has a duty to ensure that the correct band is applied to your property. If they are persuaded by what you say, they will alter the value - no matter when you contact them or how long you have lived in or owned the property. However, if they do not accept what you say and you wish to pursue matters further, there are time restrictions applied to when you can make a formal written "proposal to alter the valuation list". You can do so within six months of becoming the ratepayer for the property or within six months of the VOA changing the value of the property (if you do not agree with that change).
If a valid formal proposal has been made, the VOA has a period of time within which to attempt to resolve the matter before they are obliged to send it to the Valuation Tribunal to consider. You do not have to appeal directly to the Valuation Tribunal; the referral to us happens automatically if the VOA does not resolve the matter in the allotted time.
When we receive the appeal, we send you a letter telling you that it has been sent to us. The letter will refer you to guidance on this website with regard to how we will progress matters.
We do not list appeals immediately for hearing. Many cases are still resolved by the VOA; they just need some extra time. Also, because we have to give a minimum period of notice of four weeks to all parties before a hearing can actually take place, our programme of meetings is planned at least two months in advance. Therefore it can be three or four months or more before your appeal is listed for hearing.
Check out our Guidance and FAQ pages for more useful information.