Council Tax: appeals
Appeals regarding Council Tax liability
When to appeal
Appeals can be made to the Revenues & Benefits section on the following grounds only:
- If the person named on the bill thinks someone else’s name should be on the bill
- If the person named on the bill thinks the property should be exempt from council tax
- If the person named on the bill thinks the bill is incorrect (e.g. they think a single person discount should be applied or a disabled reduction granted).
There is no right of appeal against:
- The level of discount a council grants for empty homes
- A council’s decision to levy an empty homes premium in its area
If you wish to appeal you must write to the council stating your name, current address and the property address the appeal relates to. You must also state the decision you are unhappy with and why you are unhappy with it.
Appeals can only be made by the person whose name appears on the bill.
What if the appeal is unsuccessful?
We will consider the appeal within two months of receipt. If after this time we reject your appeal, or fails to act on the issue to your satisfaction, you can appeal to a Valuation Tribunal.
You must do this within two months of the date we notified you of their decision, or if you hear nothing, within four months of the date that you wrote to us.
The Valuation Tribunal
Once you receive your final determination from the council regarding its decision you can contact an independent Valuation Tribunal stating the decision you are appealing against and why you disagree with it (it is helpful to include a copy of the council’s final determination letter).
If all parties agree, the case may be dealt with by an exchange of written representations. Otherwise, the Tribunal will make arrangements for a formal hearing.
Hearings usually last no more than a day and will not cost you anything unless you choose to employ a solicitor or other person to present your case. The Valuation Tribunal cannot award costs against either party.
A leaflet will be sent to you explaining the procedures.
If the Tribunal decides in your favour, the council will revise the bill and adjust your payments, if necessary.
You can find more information on the Valuation Tribunals website.
The Valuation Tribunal for Northampton is based at:
Valuation Tribunal Office Doncaster
Telephone: 01302 342324
Facsimile: 01302 321447
Email: [email protected]
If you have lodged an appeal you must still pay your Council Tax bill until the outcome of an appeal is known
This information is general guidance and is not a substitute for the relevant statutes and regulations.