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 –