Please read this information before you fill in the appeal form
Please contact us if you have any questions or need any help filling in this form.
The Valuation Tribunal is independent and is not connected with the Valuation Office Agency (VOA) or the council.
You can appeal against a decision that your council has made about your liability for council tax. By that we mean for any of the reasons below:
- You do not think that you should be liable to pay the council tax.
- The council does not accept that your property has been adapted to allow a disabled person to live there.
- You think that the council should give you a discount on the council tax you pay. You may get a discount if the property is empty, if only one person lives there or if one or more of the people in your home should be ignored for special reasons.
- You think council tax does not apply to your property (it is exempt from council tax).
Before you appeal, you must have written to your council, explaining what the problem is. The council should have sent you a reply within two months. If the council did not agree with you, or if you are not happy with what the council has done about the matter you raised, you can appeal to us. If you want to appeal, you must contact us within two months of the council’s decision. If the council has not written back to you within two months, you can appeal to us as long as not more than four months have passed since you wrote to the council in the first place.
Out of time appeals
The Tribunal president may accept a late appeal if there were circumstances beyond your control that stopped you from making your appeal in time. When you send us your appeal form, you should also explain in writing why it is late. There is a form on our website for this at https://www.valuationtribunal.gov.uk/forms/late-application/ or you can ask us for a copy.
How to fill in the appeal form
By law, under regulation 20A of the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 as amended (the “Procedure Regulations”), you must give us this information to make an appeal.
We need your name or, if you are making an appeal for someone else, their name.
We need the address and postcode of the property you are appealing about.
Please tell us if you want us to write to you at a different address from the one you have written down in section 2. Most people put their own case forward and you do not have to use a surveyor or solicitor. But you may prefer to have someone else deal with your appeal, either a professional person, for example a surveyor, or a family member or friend. We need to know the name of anyone dealing with the appeal for you and how to contact you or them. A phone number helps us make contact quickly, in any case.
We would prefer to send you notices and contact you by email. If you are happy with that, please give us your email address. If you would rather we used other ways please tick the ‘By phone/post’ box.
By law, we have to send notices to anyone who could legally be involved with the appeal. For example, if you rent the property and do not have a lease to occupy it for six months or more, then we also have to send a notice to the owner. Please give the names and addresses of anyone else not connected to you but who has a connection with the property, who you think should be involved in the appeal.
Please tell us when you wrote to the council about this and when they replied, if they did. Please send us a copy of the council’s decision, if you received one.
Please tell us what change you want the Tribunal to make and why you disagree with the council’s decision or, if they did not reply to you, why you think there should be a change in your council tax liability. The Tribunal cannot consider the amount of council tax set by the local authority, the services the council provides or whether you are able to pay council tax.
When we have received your appeal, we will send you a letter telling you what happens next. We will also send you a guidance booklet, or you can look at this on our website, www.valuationtribunal.gov.uk. The website sections ‘Preparing for the hearing’ and ‘About the hearing’ may help you. You can also see a list of the hearing venues we use.
Your local council will be able to answer any questions you have about council tax bills or payments. You must still pay your current council tax bill, even if you are making an appeal to the Valuation Tribunal.
By law, (regulation 28(2) of the Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009), we have to send a copy of your appeal to the council and anyone else involved in the appeal.
We will only use the information you give us in connection with your appeal, as the data protection laws allow. The VTS has to use your data to carry out its official duties. We keep the information until four months after the appeal is closed and we have to keep a record of the decision for six years.
As a user of our service, you could give us valuable feedback. We may wish to use your contact details to seek anonymous, statistical feedback to improve the service we provide. As it is in the public interest that we carry out our duties as well as we can, we can use an independent research company, bound by contract and professional conduct standards to handle personal data securely. You may of course refuse to take part in the survey if you are contacted.
You can read more about how we handle your personal data and your rights in our Privacy Notice, at https://www.valuationtribunal.gov.uk/privacy/ or you can ask us for a copy.
Our Data Protection Officer can be contacted by email: firstname.lastname@example.org, or by writing to:
Data Protection Officer
VTS, 2nd Floor
120 Leman Street
London E1 8EU.