Council Tax Banding Appeals

From 1 April 2008, changes have been introduced to the way council tax banding appeals are made to the independent valuation tribunal, and follow a government consultation which closed on 27 February 2007.  This new process is called Appeals Direct.  It does not alter appeal rights, but changes the process of appealing so that it is clear that the appeal is dealt with by an independent body that is separate from the Valuation Office Agency (VOA) and the council.

A person who has challenged their council tax banding, and received a VOA Listing Officer’s Decision, may appeal direct to the independent valuation tribunal if he/she does not agree with that decision.

Please look at the following statements and decide which applies to you.  You will then be led to help.

  • I wish to appeal against my council tax banding but have not been in touch with the local Valuation Office Agency (VOA) office.
    • Search www.voa.gov.uk for a list of their local offices and to see the entry in the council tax valuation list for your property. Their offices and website will also tell you more about making ‘a proposal’.
  • I have made a proposal to the VOA.
    • The VOA listing officer must make a decision about your proposal within four months of receiving it.  They must notify you of the decision and the reasons for it.
  • I have received the VOA Listing Officer’s Decision about my proposal.  I do not agree with the decision and the reasons for it and wish to appeal to an independent valuation tribunal.
    • Click here for an appeal form and guidance about appealing to an independent valuation tribunal.  Please remember you can only do this when you have received the VOA listing officer’s decision, and within three months of receiving it.
  • I have made a proposal to the VOA and they think it is not made according to the regulations.  They have sent me an Invalidity Notice.  I disagree with this and wish to appeal to an independent valuation tribunal.
    • Click here for an appeal form and guidance about appealing. Please remember you can only do this when you have received the Invalidity Notice, and within four weeks of receiving it.
  • I have been in touch with the Valuation office Agency (VOA) and they have treated this as an enquiry.  They have sent me a letter saying they do not agree with me, but that there is no right of appeal.
    • You cannot make an appeal until you have made a proposal to the VOA and received a VOA Listing Officer’s Decision Notice or an Invalidity Notice.  You should contact the person at the VOA who sent you the letter, asking them about making a proposal, or visit the VOA website, www.voa.gov.uk.

Your local tribunal will be happy to answer your queries about the appeals process, or look at our guidance notes or FAQs using the links above.

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