Council tax

What it is and what the appeal types are

Council tax is payable on all dwellings, except for some types of property which are exempt. Dwellings are placed in one of eight bands based on what their likely open market capital value would have been as at 1 April 1991.

Local councils (billing authorities) 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 only one person lives there, 75% of the tax is due. If a property is empty, 50% of the tax is due unless the billing authority has decided otherwise.

In most cases the person living there will be responsible for paying the tax (they will be ‘liable’ for it), but where there is no resident, and in some other circumstances, the owner is liable.

The Valuation Tribunal handles the following types of council tax related appeals against –

 

Council tax banding

The valuation or banding placed on a dwelling by the Valuation Office Agency, and shown in the valuation list

Invalidity notice

A notice issued by the Valuation Office Agency where they believe a proposal was not made according to the regulations

Council tax liability

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

Completion notice

A notice issued by the local council for a dwelling, showing the date the council believe the dwelling is/will be complete and from when council tax should be paid.

Penalty notice

A notice imposed by the local council when information they have asked for to help them assess council tax was not provided

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