This page explains how to appeal Council Tax bill or the Valuation Tribunal. Find out how to challenge your Council Tax band, a penalty fine, or a completion notice.
CHALLENGING COUNCIL TAX BAND: Valuation bands got based on the value of the property on:
• 1st of April 1991 (England and Scotland)
• 1st of April 2003 (Wales)
What should you do if you think your tax banding is wrong? You may be able to challenge your Council Tax band.
But, remember to continue paying your Council Tax while the challenge takes place.
Note: You can also choose to appoint another person to appeal tax banding on your behalf.
If you prefer to challenge Council Tax banding by post you need to download an application.
Send the completed form to the Listing Officer at your regional Valuation Office Agency.
Note: Contact the Scottish Assessors Agency to check your Council Tax band first if you live in Scotland.
You should contact your regional VOA office if you cannot make a formal challenge. Ask the VOA to conduct an informal Council Tax band review.
Make sure you explain why you feel your Council Tax band is wrong. Try to show evidence of other local property types and age or size that have a lower band than yours. The VOA will inform you whether they need any further evidence from you.
The Valuation Office Agency will send you a decision within 2 months. The VOA will either:
In England the first step is to make a formal challenge. You can then appeal to the Valuation Tribunal if you disagree with the VOA decision.
Note: Check the Valuation Tribunal Wales website and appeal to the Welsh Tribunal if you live in Wales.
The Valuation Tribunal works independent of the Valuation Office Agency. The service is free but you will have to pay your own costs.
You must make your appeal within 3 months of getting the VOA decision about your banding. In some cases you can get the time limit extended if you are unable to apply in time.
The VOA will change your Council Tax band and your council will update your bill if the tribunal agrees with you.
You can get further guidance and help from the Valuation Tribunal.
Telephone: 0300 123 2035
Find out about call charges.
You should inform your local council in writing without delay if you think:
Note: The reason for appeal cannot be because you think your Council Tax bill is too expensive.
But you can write to your council explaining why you think it is wrong.
The council will review your case within two (2) months and decide whether your bill is either:
Note: You must continue paying amounts listed in your original bill until the new bill arrives.
What happens if you think the council decision is still wrong or they fail to reply within 2 months? In this case you can appeal to the Valuation Tribunal.
You must make your appeal within:
The council will update your Council Tax band and adjust your monthly payments if the tribunal agrees with you.
Note: You may get the time limit extended if circumstances beyond your control delay your appeal.
You can also appeal to the Valuation Tribunal if you disagree with a completion notice that the council issued to you. In some cases you can use the same process to appeal a council fine.
The council may send you a completion notice if:
A completion notice informs you the date when you must start paying Council Tax. This date is when the council believes that building work got completed. You must make your appeal within 28 days of getting the council completion notice.
You may get a fine for not informing your council about your Council Tax if they ask you. But you can appeal to the Valuation Tribunal if you disagree with the fine. You must make your appeal within 2 months of getting fined.
Note: You may get the time limit extended if you cannot apply to appeal a completion notice or fine in time.
You should pay your fine after your appeal gets decided. But, you need to pay Council Tax from the date recorded on the completion notice.
Council Tax Appeal Process in the United Kingdom