Saturday, 13 February 2016

Council tax appeals


What they are, when and how to make them and what happens

Council tax was introduced on the 1 April 1993 by the Local Government Finance Act 1992 and replacing the ‘poll tax’. Tax is payable on all domestic dwellings with certain exceptions for exempted classes of property. Dwellings are placed in one of eight bands reflecting their open market capital value as at 1 April 1991, bearing in mind certain assumptions, for example about the state of repair.

Billing authorities (local councils) are responsible for collecting the council tax. It is a mix of property tax and personal tax. Generally if two or more people live in a dwelling the full tax is payable; if one person resides there, 75% of the tax is due. If a property is empty, 50% of the tax is due unless the billing authority has determined otherwise.

In most cases liability for the council tax will fall on the resident, but where there is no resident and in some categories of dwelling liability falls on the owner.

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 Agency (VOA), and shown in the valuation list. For this type of appeal you must have made a valid proposal to the VOA and received a decision notice from them;
  • an invalidity notice issued by the Valuation Office Agency (VOA) where they VOA believe the proposal was not made according to the regulations;
  • a person’s liability to pay the council tax, or whether they are entitled to a discount, or whether the dwelling is an exempt dwelling. These types of appeals are against a decision of the billing authority (local council);
  • completion notice issued by the billing authority (local 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;
  • penalty notice imposed by the local council for failure to provide some information they have requested relating to the council tax.

Please click on the type that you are interested in.

For more information about these types or about council tax in general you may want to look at our Council Tax Guidance Manual

Council Tax Guidance Manual

Click here to view our Council Tax Guidance Manual


Practice Statements (rules & procedures)

Click here to view Practice Statements that you should be aware of if you intend making an appeal to the Tribunal

Contact Us
Link to council tax section of GOV.UK