You may feel that you have grounds for appealing against the council tax banding of your property.

Grounds for appeal

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 (this is explained below) in the dwelling’s value
  • where you start or stop using part of your dwelling to carry out a business, or the balance between the 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.)

Material increase

A material increase in value may result from building, engineering, or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale – so the person appealing would usually be the new owner or resident.

Material reduction

A material reduction in value may result from the demolition of any part of the dwelling, any physical change in the state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.

How to appeal

You should address your appeal to:

Valuation Office Agency (VOA),
Ground Floor Ferrers House,
Castle Meadow Road

Tel: 03000 501501 This email address is being protected from spambots. You need JavaScript enabled to view it.

You may also appeal 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 wish to appeal on these grounds you must first notify the council in writing so that we have the opportunity to reconsider the case.

Making an appeal does not allow you to withhold payment of tax owing in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid Council Tax.

More information

Further details of the appeal procedure (including the role of valuation tribunals) can be obtained from the Revenues Section.

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