Appealing your Council Tax Band
If you disagree with the band that has been applied to your property you may make an appeal to the Valuation Office Agency at the address below, not to us.
Council Tax Bands are based on property values as at 1 April 1991. The current Valuation List went live on 1 April 1993. The grounds for appeal about banding 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 dwellings value
- Where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and commercial use changes
- Where the Listing Officer has altered a list without a proposal having been made by the taxpayer
- Where you became 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)
Making an appeal does not allow you to withhold payment of tax owing, so in the meantime you must continue to pay your Council Tax in accordance with the payment arrangement on your current Bill. If your appeal is successful and you have overpaid you will receive a refund of any overpaid tax or if you prefer this can be offset against any Council Tax still due.
In order to appeal against your banding you will need to contact:
The Listing Officer
Council Tax West
Valuation Office Agency
Telephone: 03000 501501
You can appeal to us if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because your property is exempt, or that we have made a mistake in calculating your bill. If you think you should not be liable to pay Council Tax, then you must first notify us in writing stating the reasons why you think you are not liable so that we have the opportunity to reconsider your case.