Council tax appeals

The Valuation Tribunal handles the following types of council tax related appeals against:

• the valuation or banding placed on a dwelling by the Valuation Office, and shown in the valuation list (for this type of appeal you must have made a valid proposal to the Valuation Office and received a decision notice from them)
• an invalidity notice issued by the Valuation Office where they believe the proposal was not made according to the regulations
• a person's liability to pay the council tax, whether they are entitled to a discount, whether the dwelling is an exempt dwelling (these types of appeals are against a decision of the Council)
• a completion notice issued by the Council for a dwelling - this notice shows the date the council believe the dwelling is/will be complete or substantially complete and from when council tax should be paid
• a penalty notice imposed by the local council for failure to provide some information they have requested relating to the council tax

The tribunal will need you to set out the reasons for your appeal and will then contact you to make arrangements for a formal hearing. The hearing will usually last for no more than one day. If both parties to the appeal agree, your case may be dealt with by written representations. A tribunal hearing will not cost you anything unless you choose to employ a solicitor or other person to present your case. If the tribunal decides in your favour, the Council will revise your bill and adjust your payments as necessary.