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Council tax bands and charges

Appeal your council tax band

There is no appeal process against the amount of council tax set by your council each year.

You can make a proposal to have the banding of your home changed within six months of becoming the council taxpayer for the property. Otherwise the grounds for appeal about banding are restricted to the following cases:

  • Where you believe that the banding should be changed because there has been a material increase or material reduction in the dwelling's value
  • Where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes
  • Where following either of the above, or for any other reason, the listing officer has altered a list without a proposal having been made by a taxpayer

Grounds for appealing your property band

You can appeal your property band on the following grounds:

  • Material increase - a material increase in value may result from building, engineering or other work carried out on the property. In these cases a property will not be revalued until after a sale - so the person appealing would normally be the new owner or resident.
  • Material reduction - a material reduction in value may result from the demolition or conversion of any part of the property, any change in the physical state of the local area or an adaptation to make the property suitable for use by someone with a physical disability. In these cases a property should be revalued as soon as possible. Rebanding will not take place if the increase or reduction in value is not enough to move the dwelling to another band.

Even if you are not eligible to make an appeal to have your banding changed you may still request that the Valuation Office Agency reviews your band if you believe that it is wrong. Listing officers have a duty to maintain an accurate list, if the evidence indicates that the property should be rebanded, the list should be amended.

You can appeal to the Listing Officer of the Valuation Office, if you disagree with an entry on the Valuation List due to the banding of the property, or if you believe the property should or should not be on the list. Find your local Valuation Office for council tax