Council tax appeals
The grounds for appeal about the council tax band that has been allocated to your dwelling or home are restricted to the following situations:
- you believe that the banding should be changed because there has been a substantial increase or reduction (this is explained below) in the home or dwelling's value
- you start or stop using part of your home or dwelling to carry out a business, or the balance between domestic and business use changes
- the listing officer has altered a list without a proposal having been made by a taxpayer
- you become the taxpayer in respect of a home for the first time (your appeal must be made within six months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again)
An increase in value may result from building, engineering or other work carried out on your home. 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 may result from the demolition of any part of the home or dwelling, any change in the physical state of the local area or an adaptation to make the home or dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.
You may also appeal if you think you are not liable to pay council tax, for example, because you are not the resident or owner, because your property is exempt or because your local council tax office has made a mistake in calculating your bill. If you wish to appeal on these grounds, you must first notify your local council tax office in writing so that they have the opportunity to reconsider the case.
Making an appeal does not allow you to withhold payment of tax owing in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid tax.
Further details of the appeals procedures (including the role of the valuation tribunals) may be obtained from the Revenue Services Office or The Valuation Office Agency.
The Revenue Services team
The Town Hall Mulberry Place
5 Clove Crescent
Tel: 020 7364 5002 (council tax)
Please quote your 10 digit council tax account reference in your email
You can see a list showing the valuation band of all the properties in the borough by going in person to the Revenue Services Office. Any queries regarding the banding of your home should be directed to the Valuation Office Agency