To appeal against your council tax reduction (support) you must first contact your local council (billing authority) explaining what the problem is. The council should send you a written reply within 2 months and, if they do not agree with you, you can then appeal to us.
If the council has not replied within 4 months you can still appeal to us.
If you disagree with the council’s reply, and you received it less than 2 months ago, you can appeal to the independent Valuation Tribunal.
If you decide to appeal, you must contact us within 2 months of the council’s decision and include a copy of the council’s decision with your appeal form. You can either submit an electronic appeal form 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.
At least 6 weeks before the hearing, the council should tell you about any evidence they will use at the hearing.
The council’s evidence can appear fairly formal but we do not expect you to present your evidence in the same way as the council.
Whether you hear from the council or not, at least four weeks before the hearing, you must send the council any more evidence you want to be considered or any challenges you want to make to their case, if you received it. If you do not want to add anything, your case will be decided on the information you put in and included with your appeal form.
We send you a copy or a link to this guidance booklet, which gives more information.
You may find useful information on your council website, such as information about its scheme, and on www.gov.uk.
You may want to continue talking to the council about the notice to see if you can reach a settlement with them. If you do reach an agreement, please let us know.
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 you are not present at a hearing, though the other party, the council, is. The Tribunal decides the appeal on the documents you have exchanged with the council and your appeal form. If you want this to happen you must contact the Tribunal at least 24 hours before the hearing.
• The 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 the Practice Statement, Decisions 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 the Model Procedure set out in the Practice Statement.
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 council to present your cases;
- you will be able to ask the council questions;
- the council will be able to ask you questions; and
- the panel and the clerk can ask you and the council questions.
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.
When we receive your appeal we send you a Notice of Acknowledgement and a guidance booklet. We also send a Pre-hearing enquiry form for you to fill in.
We set the date for your hearing and send you a Notice of Hearing.
We will contact you by phone/email to see if you are coming to the hearing
We send you a Notice of Decision and a guidance booklet