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Council Tax Appeals

All Council Tax banding matters are dealt with by the Listing Office (not the Council). Advice and an appeal form can be obtained by contacting:

|The Listing Officer, Valuation Office Agency, 1st Floor Warwick House, 67 Station Road, Redhill RH1 1DL
(Tel: 03000 503900)

You should bear in mind that all Council Tax valuations are based on the price the property would have fetched if it had been sold on 1 April 1991. Any increase or fall due to general changes in the housing market since then will not affect its valuation.

The grounds for appeal about banding are restricted to the following cases:

  • An increase in value as a result of building or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale - so the person appealing would usually be the new owner or resident.
  • A reduction in value as a result of building work eg demolition/conversion, local changes affecting the long-term valuation of your property or adaption to make your home suitable for use by someone with a physical disability. Please contact the Listing Officer straightaway.
  • You start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes.
  • The Listing Officer has altered your band without your agreement.
  • You become the taxpayer for the first time (your appeal must be made within six months but if the same appeal has already been considered and decided by a Valuation Tribunal, it cannot be made again).

Other appeals (non valuation)

You may appeal to the Valuation Tribunal (which also deals with non-valuation matters) if you consider that you are not liable to pay Council Tax. For example because you are not the resident or owner, or because your property is exempt, or because the Council has made a mistake in calculating your bill.

If you wish to appeal on these grounds you must first |write to the Council so that we can consider your case.

If you remain dissatisfied with our decision you have a right to appeal against it to an independent legal tribunal: The Valuation Tribunal for England. Full details about the appeal process and how to lodge an appeal can be found on their |website.

An appeal to The Valuation Tribunal must be initiated within two months of you receiving our written notice of our decision or (if no such notice was sent to you) within four months of the date on which you served written notice on us of the grounds on which you were aggrieved.

Regulations give the President of the Tribunal power to authorise an appeal to be entertained where he is satisfied that the failure of the person aggrieved to initiate the appeal has arisen by reason of circumstances beyond that person's control. The President has delegated these decisions to the Vice-Presidents.

Concerning all appeals

  • Appeals must be made within a set period or you may pay more than you need. Time limits vary according to the type of appeal.
  • Making an appeal does not allow you to withhold payment of tax owing in the meantime. If your appeal is successful you will be sent a refund of any overpaid tax.
  • Further details of the appeals procedure (including the role of Valuation Tribunals) and appeal deadlines may be obtained from the |Council Tax Office.

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