To appeal against your council tax band, you must first contact the Valuation Office Agency. The listing officer (LO) there deals with council tax matters and they will look into your case and may send you a form called a proposal to fill in. They will let you know of any time limits. By law, the LO must make a decision about your proposal within four months of receiving it and they will send you a notice of decision.
If you disagree with the VOA’s decision notice, you can appeal to us. If you decide to do so, you must contact us within 3 months of the date shown on the notice and you must include a copy of the notice with your appeal form.
You must contact us within 3 months of the date shown on the notice and you must include a copy of the notice with your appeal form. You can either complete and submit a form online by following this link or download a form to complete offline by clicking here. Or we can send you an appeal form if you contact us.
You can find more information by looking at our
You can also see decisions from 2011 by searching our Decisions and Lists pages, here.
The Government website may also help you www.gov.uk
Please try to provide as much evidence as possible to support your case. You will be allowed to:
• give oral and written evidence;
• present anything that you believe will help your case, such as photographs or plans; and
• call witnesses.
You may find it useful to prepare a written statement, which can be handed to the panel. The VOA’s evidence can appear fairly formal but we do not expect you to present your evidence in the same way as them.
It is useful if you can bring copies of any documents you want to present in evidence (a copy for each of the panel members, the clerk and the council). We can share anything else, particularly photographs and large plans.
We expect you and the valuation officer or listing officer 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.
You may want to continue talking to the VOA about their decision notice to see if you can reach a settlement with them. If you do reach an agreement, please let us know.
Two weeks before the hearing the listing officer should send you details of the sales evidence they intend to use to support the band for your property. You may then request information about other properties that you think will help your case.
You could attend another hearing before yours to see what happens. Please contact us if you wish to do this.
Nearer the day, if we can, we will give you an idea of the time when your appeal might be heard.
You may decide not to carry on with your appeal at any time. If you do decide to withdraw your appeal, please let us know. You can use this form or email us.
You may –
• request a postponement if you have a good reason for not being able to attend on the day; or
• appoint a representative to present your case for you.
It is always better if you can come to the hearing so that you can answer any questions that the panel might have and so you can ask the other party questions. However, there are other options –
• Appeal heard in absence procedure. This is when the appellant is not present at a hearing, but has submitted a written case to the Tribunal to be considered at a hearing where the other party will be present. The written evidence should be sent to the Tribunal and to all other parties 14 days in advance of the hearing date. For more information, please read Practice Statement B3 Appellant’s Non-Attendance.
• Decision without hearing procedure. In these cases, the parties have agreed that neither of them will be present at a hearing, and the Valuation Tribunal has agreed that this procedure can be used. The Tribunal will direct the parties to submit a written statement of case to the Tribunal and all other parties by a specified date. For more information, please read Practice Statement A6, Decision without a Hearing.
The hearing is as informal as possible and we will try to put everyone at ease, but these are judicial proceedings and a degree of formality is inevitable.
The panel will follow a procedure set out in Practice Statement B1, Model Procedure.
The panel will decide who will put their case first, but if you would prefer to give your case first or second, please let us know.
During the hearing:
• the panel will ask you and the VOA’s representative to present your cases;
• you will be able to ask questions of the VOA’s representative;
• the VOA’s representative will be able to ask you questions; and
• the panel and the clerk can ask questions of you and the VOA’s representative.
Before the panel retires to make its decision, it will ask you if you would like to summarise your case (in other words, go over the main points of your case again).
The panel will make its decision based on the evidence and argument presented to it, bearing in mind what the law (legislation and case law) allows. The panel will retire at the end of the hearing to deliberate and will call the clerk in to provide legal advice and to help draft the reasons for the decision. However, the clerk takes no part in the making of the decision.
The Tribunal’s decision is not announced at the hearing. We send you a decision notice, usually within one month of the hearing.
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, if you ask us early enough, we can deal with the case without you being there.
About two weeks before your hearing date we will contact you to check whether you will be attending the hearing. Or we may send you a hearing reminder notice. If you get one of these notices you should complete and return it to us if you intend to go to the hearing. When we know how many people will be attending the hearing, we can 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 this start time cannot be guaranteed, as it will depend on how long the previous cases on the day have taken.
Click here to download our guidance booklet
We set the date for your hearing and send you a Notice of Hearing
We may send you a Hearing Reminder Notice or we will contact you by phone/email