Council tax band appeal

Who deals with a council tax band appeal

In England, and in Wales, the Valuation Office (VO) is the body that decides a home's band. Working out the bill and sending it is what your council does (GOV.UK).

If your home is in Scotland, an assessor at your local council or Valuation Joint Board gets your challenge (GOV.UK challenge guide). Scotland runs its own process, so it's covered separately.

When the law gives you the right to challenge

Making a proposal is the formal name for a legal right to challenge. Only a few set situations give you that right (full GOV.UK guide).

• you've paid council tax for the home for less than 6 months
• your band was altered by the VO within the past 6 months
• something about the home is different, for instance it was split into flats or joined into one
• a business now occupies part of the home
• the area around the home has changed physically, like when a new main road is built

The 6 month clock begins with the VO letter telling you the band has been altered (band change guidance).

Requesting a band review

Once 6 months of payment have passed, and nothing recent has changed in the home, a band review is still something you can request. You will need to show that the band is incorrect (GOV.UK).

Going to a tribunal afterwards isn't something a review allows. A proposal is the only one that does, so be clear on which route applies to you.

Evidence wanted by the Valuation Office

Up to 5 similar homes banded lower than yours make the strongest evidence (GOV.UK). They should be homes like yours in type, size, age and style.

Homes on your street or estate are the ones to pick in a town. Out in the countryside, your village or local area is fine.

Prices from sales can also help, as long as each sale falls in the right window:

• England: sales from 1 April 1989 to 31 March 1993
• Wales: sales from 1 April 2001 to 31 March 2005

Sale prices dating back to 1995 can be checked on GOV.UK. The VO won't count average prices from sites like Rightmove or Zoopla as strong evidence.

How to challenge online

Proposals and band reviews both go through one online service in England and Wales.

1. Locate your home with the Valuation Office band search.
2. Pick the option to challenge the band, then enter your name, the address and the date the change should start.
3. Say if you're an owner or a renter, then add your evidence.
4. While the VO examines your case, keep paying your council tax.

The VO will confirm it has your challenge in a few days, though 28 days is the longest it can take (GOV.UK). Expect a decision within 4 months at most for proposals; band reviews can take as long as 12 months.

You can challenge council tax band records for another person only if their Authority to act form names you. The paper challenge form is what you use then, not the online service.

Taking your case to the Valuation Tribunal

Should you disagree with the VO's decision after making a proposal, an appeal to the Valuation Tribunal is possible. The tribunal is free and independent of the VO, but your own costs aren't covered (GOV.UK).

In England you normally get 3 months from the date of the decision. On the form you can request extra time, as long as you give a reason.

When the tribunal sides with you, your council revises the bill and the VO changes the band.

Wales: values from 2003 and a longer limit

Values at 1 April 2003 set the bands in Wales, not 1991 (GOV.UK). Nine bands exist in Wales as well, A through I, so band I is the top one (Welsh Government).

Any evidence from sale prices has to fall between 2001 and 2005. The Valuation Tribunal for Wales handles these appeals, and the deadline is 4 months from the decision, not 3 (GOV.UK).

Scotland: proposals sent to the assessor

A proposal in Scotland can come from the owner or whoever pays the tax, and it goes to the local assessor (Scottish Assessors). On the assessors' site, locate your home and pick Make a proposal.

• no later than six months after you became the owner or the person who pays
• no later than six months after the assessor sent a notice of banding
• at any point, if a physical change has cut the home's value, such as part of it being knocked down

A drop in the housing market isn't treated as lost value. The assessor has 14 days to acknowledge your proposal and up to six months to decide.

A refusal from the assessor can be appealed to the First-tier Tribunal for Scotland Local Taxation Chamber. The deadline is six months and six weeks from the date your proposal reached the assessor.

If the bill is wrong, not the band

Write to your council first when the bill is wrong but the band is right (GOV.UK council tax appeals). The council then has 2 months to answer.

You can take the matter to the Valuation Tribunal if the council stays silent or you don't accept its answer. The deadline is 2 months after the council's decision, or 4 months after your first letter.

A bill that simply feels too high isn't a ground for appeal. Use the council tax band checker to compare local costs for each band.