Appeals against council tax liability, discounts and exemptions

FAQ 01

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• What is an appeal?

   

  An appeal is when you think a decision is wrong and you have a right in law to ask an independent tribunal to look at it.

  By law, the Valuation Tribunal can look at appeals about

  • the council tax band of a residential property
  • whether you should be paying council tax
  • how much council tax you pay (your entitlement to a reduction, but not including benefits)
  • whether the date shown on a completion notice for your property is correct
  • the rateable value on your business premises
  • an invalidity notice issued by a valuation or listing officer
  • a penalty notice you have received for failing to provide certain information
  • land drainage rates.

  There are time limits for making some types of appeals.

FAQ 02

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• Can I observe another tribunal hearing before my case is heard?

  Yes, you can come to any of our hearings. Full details of our hearings can be found on this website or you may contact your nearest tribunal office to ask about hearings that are coming up. Please note that if all of the appeals due to be heard at a particular hearing are settled prior to that day, then the hearing will be cancelled. You are therefore advised to contact us the day before the hearing, to check that it is still going to take place.

  We also have some video clips on the website that show what a valuation tribunal hearing is like. To see the clips, please follow this link.

FAQ 03b

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• How do I make an appeal?

  To appeal against your council tax liability, you must first contact your local council (billing authority) explaining what the problem is. The council should send you a written reply within two months and, if they do not agree with you, you can then appeal to us. If you decide to appeal, you must contact us within two months of the council's decision. A Practice Statement tells you more about the information you should include in your appeal form. You can either submit an electronic appeal form by following this link or we can send you an appeal form.

  If the council does not write back to you within two months, you can still appeal to us, as long as not more than four months have passed since you wrote to the council in the first place.

FAQ 56

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• If I make an appeal can I stop paying my council tax or rates bill until the appeal is decided?

  
  No, you should continue to pay your council tax or rates bill. If the Valuation Tribunal decides your appeal in your favour, any overpayment you have made should be taken into account when your bill is re-calculated.

FAQ 15b

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• Am I likely to win my appeal?

  We are independent and have to be impartial so, although we can advise you about general procedure, we cannot advise you about whether you have a good case for making an appeal or whether or not your appeal would be successful. Each case is considered on its merits.

  The ‘success rate’ for appeals heard at a hearing varies, but over all appeal types in the first six months of 2010-11, about two in five people who attended a hearing to present their case had their appeal allowed or part allowed.

FAQ 17

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• Does it cost anything to appeal?

  
  No, the Valuation Tribunal provides a free service and we cannot award costs against you. However, you do have to meet your own costs in going to the tribunal hearing, including any loss of earnings, and the costs of anyone you chose to represent you.

FAQ 35f

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• What are the time limits for making appeals?

  You have 2 months to appeal to us after the billing authority has given you its final written decision, or 4 months from the day you disputed its decision, if you have not received a reply within 2 months.

FAQ 74

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• I want to make an appeal but I have missed the deadline. What can I do?

  For all council tax appeals and completion notice appeals you may be able makke a late appeal. The President may authorise an appeal to be accepted where he is satisfied that you missed the deadline for reasons beyond your control.

  You can use a form on our website to apply at the time you fill in your appeal form. You must give your reasons for not making the appeal within the time limits. We will let everyone involved know the outcome.

  For further information please follow this link to the Practice Statement: Extension of time limits. 

  You should note that this power does NOT allow the President to order the Valuation Office Agency to accept a council tax proposal that is made outside of any time limits. 

FAQ 19

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• What happens after you receive my appeal?

  We will let you know when we have received your appeal and send you a guide that explains the appeal process and how we can help. After we have listed your appeal for a particular hearing date, we will send you a notice of hearing and this will tell you when and where your appeal will be heard. We aim to give you 4-6 weeks notice of the hearing, but it could be less than that. The usual minimum notice is 14 days, although in some exceptional circumstances, for example if everyone agrees, it may be a shorter period.

  If you cannot come to the hearing on the date we give you, you can ask us for another hearing date, or to deal with the case without you being there. 

  About two weeks before your hearing date we will phone you to check whether you will be attending the hearing. Alternatively, we may send you a hearing reminder notice. You should complete this and return it to us if you intend to go to the hearing. Our notices of hearing say that each hearing starts at 10.30am. But when we know how many people will be attending the hearing, we may be able give you an estimated start time for your appeal. Where possible we will try to take into account any preferences which you may have, but please note that your allocated start time cannot be guaranteed, as it will depend on how long any previous cases on the day have taken.

FAQ 73a

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• When will you list my council tax case for hearing?

  We aim to list these appeals within five months of receiving them.

  Normally we give you at least six weeks' notice of the hearing date, even though the regualtions allow a minimum of 14 days' notice (or less, in urgent or exceptional circumstances).

FAQ 20

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• If I change my mind, can I cancel my appeal?

  
  Yes. You can write to us at any time before the hearing date if you decide not to pursue your appeal. This can be done electronically, by following this link.

FAQ 67

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• Can I change my mind if I withdraw my appeal?

  Yes. You have one month to apply for your case to be opened again (reinstated), starting from the date you withdrew your appeal. You will need to provide reasons why your appeal should be reinstated. For further information, please follow this link to the Practice Statement: Applications for reinstatement following striking out and withdrawal and lifting of a bar. 

FAQ 76

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• I have agreed my appeal but have not returned the form before the hearing. What can I do?

  If you have agreed your appeal within two weeks' of the hearing, your appeal will be adjourned to allow you to complete and return the necessary paperwork. Please let us know as soon as possible if this is the case with your appeal.

  Please note that if you do not complete and return the agreement paperwork and your appeal comes before another panel at a future date, your case may be struck out.

  For further information please follow this link to the Practice Statement: Listed appeals where the parties have reached agreement. 

FAQ 21

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• How do I prepare my case for the tribunal hearing?

  If you want to come to the hearing, you need to prepare your case before the hearing date. Please try to provide as much evidence as possible to support your case.

  You will be allowed to:

  • give spoken and written evidence;
  • present anything that you believe will help your case, such as letters, photographs or plans; and
  • bring someone along to speak for you or to appear as a witness.

  We expect you and the valuation officer, listing officer or council (the other ‘party’) to have discussed beforehand any evidence that each of you will present at the hearing. It is best if both of you exchange your evidence before the day so that there are no surprises at the hearing, otherwise your case may need to be adjourned to a later date. For appeals against the 2010 rating list this exchange of evidence must take place for the hearing to proceed. Click here to see the Practice Statement Disclosure and Exchange

  The other party’s evidence can appear fairly formal, but we do not expect people presenting their own case to give their evidence in the same way as them. However, you may find it useful to prepare a written statement.

  It will be useful if you can bring five copies of any written documents that you want to present in evidence (a copy for each of the three members, the clerk and the other party). Anything else, which it is difficult to get copies of, such as photographs and large plans, can be shared on the day.

FAQ 22

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• Can I request a different hearing date (postponement) if I cannot attend the hearing you have given me or I need more time to prepare my case?

  Yes, but to avoid delays and unnecessary public expense, please only ask for a postponement if it is really needed. We will only give you a new hearing date if you have tried to settle your case with the Valuation Office Agency or billing authority (council) and have a good reason for not being able to make the date we have given you. Before you contact us to ask for another date we will expect you to have told the valuation officer, listing officer or billing authority (council) that you consider a postponement of your case is required.

  A request for a postponement should be made to the clerk of the tribunal, in writing (letter, email or fax), at least three days before the hearing date you have been given. You should give full reasons why you need the case to be postponed, say whether or not you have the support of the valuation officer, listing officer or billing authority (council) and indicate how long you need before the case should be re-listed.

  Your request will be acknowledged. The clerk will consider the reasons for your request and before deciding whether to give it, they will also look at:

  • the complexity of the case;
  • the time remaining before the tribunal hearing;
  • the number of previous requests that may have been made for the case to be postponed; and
  • whether or not your appeal is affected by a case that needs to be dealt with by another tribunal or higher court.

  Please be aware that if the clerk agrees to a postponement, it may be some time before we can give you a new hearing date. If the clerk turns down your postponement request, they will let you know and suggest that, where possible, you or a representative should attend the tribunal hearing to ask the panel for an adjournment. An adjournment is a judicial decision, made by the panel members that an appeal should be heard at a later date. Please be aware that there is no guarantee that the panel will grant you an adjournment, so it is important that you are prepared and able to present your case at the hearing.

  For further information, please follow this link to the Practice Statement on Postponements and Adjournments.

FAQ 48

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• I want my appeal to be heard without the need for me to attend a hearing - what are my options?

  Appeal heard in absence.

  This is where you not at the hearing, but you submit a written case to the Tribunal to be considered at a hearing.  However, if you want us to deal with your appeal in this way you must send a copy of your submission to us and to the other party at least 14 days before the hearing or your appeal may be struck out. The other party will be present at the hearing. Your submission must cover certain matters. For further information, please follow this link to the Practice Statement Appellant's non-attendance.

  The decision without a hearing procedure.

  To use this procedure you, the other party and the VT must all have agreed to it. You and the other party will be asked to send us a copy of your cases within three weeks. We will send each of you a copy of the evidence we receive from the other party and you will have the right to make a written response within a further three weeks. A copy of any such responses will also be exchanged. The submissions and responses will then be put before a panel of members for them to consider. However, it is still possible that the panel may decide that more information is needed, or that it requires all the parties to attend a hearing. for further information please follow this link to the Practice Statement Decision without a Hearing.

FAQ 81

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• What should a written submission include?

  A written submission should include the following:

  • a statement of the issues that you and the council or Valuation Office Agency do not agree about;
  • an explanation of the decision you are seeking from the Tribunal;
  • the arguments that support your case, inluding any legal arguments (with references);
  • the evidence you believe supports your case;
  • copies of any documents that are necessary to support your case;
  • your signature and the details of other parties you have sent the submission to.

FAQ 18

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• Where do you hold tribunal hearings?

  
  Our hearings are held in various types of buildings, such as hearing rooms in our own offices, other tribunals’ hearing rooms, halls, hotels and civic buildings. We try to ensure that the venues have good public transport links, parking and facilities, including disabled access. If you have any extra needs (relating to communication or mobility for example) please contact us in good time before the hearing  If you are coming to a hearing and need a map and/or directions to the venue you can find these on the website.

FAQ 60

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• Can I request a private hearing?

  Yes, but only in exceptional circumstances. You can apply to have the hearing held in private if, for example, you consider that a public hearing would either defeat the object of the hearing, expose confidential information, or cause distress or damage to a vulnerable person. Your request must be made in writing and sent to the office that is dealing with your appeal, stating the grounds for your request.  Any supporting documentation for your request should also be provided. The other parties to your appeal will be invited to comment on the request. As we publish Tribunal decisions on our website, you should also say if you want the decision in your case to have identifying information removed first. We will then consider your request and let you know our decision. For further information, please follow this link to Practice Statements to see those on Hearings in Private and Extraordinary Venues and on Publication of Decisions. 

FAQ 28

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• What if I want to attend a tribunal hearing and have extra needs?

  We try to only select venues that comply with the requirements of the Disability Discrimination Act, but if you have any extra needs,  please tell us as soon as possible and we will do our best to help. This help could include, for example, assistance for your mobility, sight, hearing and communication (such as a signer). We will meet the costs of providing this help and also for providing a suitable place or any equipment that is necessary to hear your appeal.   

  If you are coming to a hearing to present your case and you have problems understanding English, we may be able to provide an interpreter.  Please tell us as soon as possible if you need an interpreter and which language you speak.  We will pay the costs of providing an interpreter at the hearing.

  Our guidance leaflets are available in audio format. Click here to download them.

FAQ 24

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• What happens at the tribunal hearing?

  We will guide all parties through the hearing process and try to put everyone at ease. During the hearing we will ask you and the other party to give your cases. You will both be allowed to ask questions on any evidence that the other party has put forward and the panel members may ask questions if they are unclear about anything.

  It is always helpful if you can come to the hearing so that you can answer any questions that we have. However, if you ask us to, we can also deal with your case without you being there.

  Please note that if your appeal is against an invalidity notice, the panel will only consider whether or not your appeal has been validly made; it will not consider any of the reasons for your appeal. Should the panel decide that your appeal has been validly made, a new hearing date will be arranged, where the details and reasons for your appeal will be heard and considered.

  We have some video clips on the website, which show what a valuation tribunal hearing is like. You can watch the clips online by clicking here.

FAQ 27

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• Can I contact you to ask for advice?

  
  Yes. We will reply to any reasonable requests for help or advice. You are welcome to visit any of our offices or to contact us by phone, fax or e-mail. Details of how you can contact us are shown on our notices, or you can click here. As the Valuation Tribunal has to remain independent we can only advise you about general matters and we cannot tell you what evidence you have to present or whether you have a good case for appeal. You may get advice from:

  • Citizens’ Advice Bureau (www.adviceguide.org.uk);
  • A solicitor, for example through the Community Legal Service (www.legalservices.gov.uk);
  • A commercial rating surveyor, for example a member of the Royal Institution of Chartered Surveyors (www.rics.org) or the Rating Surveyors’ Association (www.ratingsurveyorsassociation.org). The Royal Institution of Chartered Surveyors (phone: 020 7222 7000) will provide you with the name of your nearest recognised rating surveying firm, who will give you up to 30 minutes of free advice.

FAQ 32b

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• Where can I get more information about council tax?

  You can find more information by looking at the Council Tax Guidance Manual, our guidance leaflets and our newsletter, which is called Valuation in Practice (VIP).

  Anyone can visit our offices to look at copies of all of the decisions we have made during the last six years. Please telephone the relevant office to make an appointment. Versions of decisions issued since July 2011 can be viewed on our website; click here to go to the Listings & Decisions area. 

  The Department for Communities and Local Government website may also help you: www.communities.gov.uk

FAQ 53

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• My question is not here how can I find out what I want to know?

  We may not deal with what you want to know. Click here to see what we don’t do in connection with council tax and rating.  Alternatively click on the Contact Us link to email your question to us.