Appealing Your Council Tax Band
How to challenge your council tax band or appeal a council tax liability decision to the Valuation Tribunal.
Overview
Every domestic property in England is assigned a council tax band (A to H) based on its value as at 1 April 1991. If you believe your band is wrong, you can challenge it by making a proposal to the Valuation Office Agency (VOA). If you disagree with the VOA's decision, you can appeal to the Valuation Tribunal for England. You can also appeal to the Valuation Tribunal about liability and billing disputes with your local council.
Step-by-Step Process
Check your band is correct
Use the VOA's online tool to check your band and compare it with similar properties in your area. Grounds for challenge include: you believe the band was wrong from the start, there have been physical changes to the property, or you are a new owner/tenant.
- Compare with identical or similar properties nearby — inconsistency is strong evidence
- Check the VOA council tax list online
Make a proposal to the VOA
Contact the Valuation Office Agency to make a formal proposal to change your band. You can do this online or in writing. The VOA will review your case and may agree to change the band, or may reject the proposal.
- Be aware — the VOA can increase your band as well as decrease it
- Provide evidence: estate agent valuations, comparable property bands
Appeal to the Valuation Tribunal
If the VOA rejects your proposal, you can appeal to the Valuation Tribunal for England within 3 months. The tribunal is independent and hearings are free. You can attend in person or have the case decided on written submissions.
- The tribunal hearing is informal — you can represent yourself
- Prepare a clear comparison with similar properties
Costs
Important Warnings
Warning: the VOA can increase your band as well as decrease it — make sure your evidence supports a lower band.
You must continue paying council tax at the current rate while any challenge is pending.
Different rules apply in Wales — contact the VOA Wales.