What it is and what the appeal types are

Council tax was introduced on the 1 April 1993 by the Local Government Finance Act 1992, replacing the ‘poll tax’. Tax is payable on all dwellings, except for some exempted classes of property. 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.

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 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 –

  • the valuation or banding placed on a dwelling by the Valuation Office Agency, and shown in the valuation list;
  • an invalidity notice issued by the Valuation Office Agency where they believe a 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;
  • the amount of council tax reduction a person is allowed by the council, under the local scheme;
  • completion notice issued by the local council for a dwelling, showing the date the council believe the dwelling is  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 of appeal that you want to know more about.