Council Tax - Appeals

Description

What can you appeal about?

The Council Tax legislation provides an appeal process where appeals can be made against property valuation bands and the determination of liability for Council Tax. These are;

Property Banding Appeals
Completion Notice Appeals
Council Tax Liability Appeals
Valuation Tribunals

Property Banding Appeals

Properties are valued according to the estimated sale value at 1st April 1991.
Whilst tax payers have a general right of appeal against the individual band to which their dwelling has been allocated, changes in house prices do constitute a property re-banding or give grounds for appeal.

Limitations to making an appeal exist and where a person has just moved to a property a banding appeal must be made within six months of them becoming the Council Tax payer.

A person who has lived in a property for more than six months can only appeal against an 'incorrect' banding if:

• The physical state of the local area has changed and this has affected the property value.

• Part of the home has been demolished leading to a material reduction in value.

• Material alterations have been made to the property to make it suitable for the use of a disabled person and its value has decreased.

• The property has been converted into flats or vice versa.

• There has been an increase in the part of the property which is used for business purposes, for example, shop with flat above is made into storeroom above.

Where improvements have been made to a property, for example, building extensions which increase the value of the property, there will be no change in the banding of the property unless it is sold (in which case the new owner will be liable for the increased charge) or revaluation of properties takes place for Council Tax purposes.

Eligibility

People who can appeal include:

• The person who is liable (either solely or jointly) to pay the tax on the dwelling.

• The owner of (or person entitled to) the dwelling.

• The person who would, in the case of an exempt dwelling or a dwelling on which the Council Tax has been set at nil, otherwise be liable to pay Council Tax.

The Council, as billing authority, also has the right to appeal.

Procedure

The Valuation Office Agency's Listing Officer is responsible for making alterations to the Valuation List and notifying billing authorities of any alterations. Where a revaluation takes place an amended bill, charging the property in the revised band, will be issued by the Council.

Appeals against the banding of a property must only be made to:

The Listing Officer
Valuation Office Agency
Cathedral Court
2nd Floor
1 Vicar Lane
Sheffield
S1 1HD

Payments must continue to be made in accordance with the Council Tax banding currently in force whilst any appeal is pending. If an appeal is successful, any overpaid Council Tax will be refunded on request.

Completion Notice Appeals

Completion notices may be issued by the Council to identify the date on which work on a new or converted building could be complete. If the Council considers that:

• a building is complete; or

• work on a building can reasonably be expected to be completed within three months.

from the date the completion notice has been issued, the property will be exempt for a maximum period of six months, should the property remain unoccupied and unfurnished. After that a 100% charge applies.

A person disagreeing with a completion notice can contact the Council to discuss a revised completion date or, alternatively, if this cannot be agreed, can apply to the Valuation Tribunal within four weeks of a notice being sent.

Council Tax Liability Appeals

Tax payers are entitled to appeal if they disagree with a decision made about their Council Tax liability if they:

Disagree that they are the person liable to pay Council Tax.

Think that their property should be exempt from Council Tax.

Consider they are entitled to a disabled person's reduction.

Think they should be entitled to a personal discount.

A person disagreeing with a decision made by the Council must first contact the Council Tax Section, providing their name and address, Council Tax reference number and the reasons for the appeal. A person who is not satisfied with the outcome of the appeal, or has not received a response to the appeal within two months of making the appeal can make a further appeal to the Valuation Tribunal.

Payments must continue to be made in accordance with the Council Tax banding currently in force whilst any appeal is pending. If an appeal is successful any overpaid Council Tax will be refunded on request.

The procedures are different if a disagreement is about the amount of Council Tax Benefit allowed. For more information see Council Tax Benefit - Appeals.

Valuation Tribunals

The Listing Officer will notify taxpayers if an appeal is referred to a Valuation Tribunal. Valuation Tribunals are wholly independent of the Council and Valuation Office Agency's Listings Officer, although members of the Tribunal are experienced in hearing Council Tax appeals. The Tribunal will arrange the hearing and consider the case put forward by both parties before making a decision. A case can, if both parties agree, be dealt with by written representation without the applicant having need to personally attend the hearing.

The Valuation Tribunal decision is normally final though either party can appeal to the High Court, but only on a point of law.

Appeals for Barnsley are dealt with by:

The Clerk to the South Yorkshire Valuation Tribunal
Hepworth House
1 Trafford Court
Doncaster
South Yorkshire
DN1 1PN

Help

How you can help

You must inform the Council or the Valuation Office Agency's Listing Officer (whichever is applicable) as soon as possible if there are any circumstances which may warrant an appeal against a decision that has been made. Supporting evidence should be made available where possible.

Payments must continue to be made in accordance with the Council Tax banding currently in force whilst any appeal is pending. If an appeal is successful any overpaid Council Tax will be refunded on request.

 

More information

For further information including 

our contact details and opening hours

viewing your account details online

methods of payment

useful websites

see Council Tax Enquiries 

 

Frequently asked Questions

Q. How can I appeal against my Council Tax bill?.

A. You can only appeal against the valuation band of your property for one of the following reasons

• if the whole or part of the property has been demolished

• if you have moved house and think the valuation band of your new house is wrong (you must appeal within 6 months of taking over the property)

• if the surroundings of the property have changed

• if improvements have been made to the property and it has then been sold

If you are thinking about making an appeal against the valuation band of your property, please remember that the valuation was based on property prices as at the 1st April, 1991. You cannot compare the price of a property you have recently bought to the valuation band the property is in.

As well as appealing against the band of your property you may also appeal about other Council Tax matters.
For example

• If we are charging you Council Tax and you do not think that you are the person who should pay

• If you think you should get a discount and we are not giving you one, or we are not giving you the correct amount of discount.

• If you think your property should be exempt from Council Tax.

We will look at your appeal and let you know our decision as soon as we can.

If you are still not happy with this decision, you can appeal to the Valuation Tribunal (Refer to Council tax appeals template.