Appeals

To appeal against the banding of your property you should write to the listing officer (not to the council):

District Valuer and Valuations Office Ealing, 1st Floor, Lyon House, Lyon Road, Harrow, Middx HA1 2YG
Tel: (020) 8276 2800
Email: londonnorthgroup.vo@voa.gsi.gov.uk
Website: www.voa.gov.uk

You will need to state:

your name and address
your interest in the dwelling (eg owner or tenant)
why you believe the list is wrong and how it should be altered

Normally, you can only appeal if you are:

• the person liable to pay the council tax
• the person who would be liable if the dwelling were not exempt
• the owner of the dwelling

If the listing officer agrees with your proposals, he/she will alter the valuation list and the council will be required to revise your council tax bill and adjust your payments if necessary.

If the listing officer does not agree with your proposed alteration, if you cannot agree on an alternative one, or if no decision has been made at the end of six months, the listing officer must refer your proposal to a valuation tribunal as a formal appeal.

The appeal process has been designed to be a simple and straightforward as possible. You do not need to employ an estate agent, solicitor, surveyor or any other person to help with your proposal. You may do so, however, if you wish and feel it would be helpful.

If the listing officer believes that a proposal has not been made correctly, he/she may reject the proposal as invalid. If you disagree with such a decision, you will be able to appeal to the valuation tribunal direct.

Making an appeal does not allow you to stop paying your council tax, you should continue to pay your bill while your appeal is outstanding. There is no appeal against the amounts of council tax set by the council each year.

Grounds for appeal
You can make an appeal against the banding of your home if you become the new council tax payer for the property. Otherwise, the grounds for appeal about the banding are restricted to the following cases:

where you believe that the banding should be changed because there has been a material increase or material reduction in the dwelling's value (these terms are explained below)
where you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes
where, following either of the above, or for any reason, the listing officer has altered a list without a proposal having been made by a council tax payer

A material increase in value may result from building, engineering or other work carried out on the dwelling. In these cases revaluation does not take place until after a sale - so the person appealing would normally be the owner or resident.

A material reduction in value may result from the demolition of any part of the dwelling, any change in the physical state of the local area or an adaptation to make the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.

Rebanding will not take place if the increase or reduction in value is relatively small and not enough to move the dwelling to another band.

You can also appeal if you believe that your home should not be shown on the valuation list, eg if you think it is not in itself separate, self-contained accommodation. Equally, you can appeal if you think that it should be shown in the list, eg it used to be used for business purposes, which have now ceased.

Valuation tribunals
Valuation tribunals are judicial bodies, whose members are experienced in hearing council tax appeals. They are independent of the local council and the listing officer.

You will be notified by the listing officer when your appeal is referred to a valuation tribunal. The tribunal will contact you to make arrangements for a hearing and will send you a booklet explaining the tribunal's procedures in more detail. Where possible, the hearing will be held locally. A tribunal hearing will not cost you anything unless you choose to employ a solicitor or other person to present your case.

Alternatively, if you and the other parties agree, you can have your case dealt with by an exchange of written representations, which the tribunal will consider without you having to attend a hearing. You should speak to the clerk of the tribunal if you are thinking of following this procedure.

Normally, the valuation tribunal's decision will be final. However, any party who appeared at the hearing may appeal to the High Court against the decision or any order, which arises from it, but only on point of law.

If the tribunal holds your appeal, the listing officer will be required to alter the valuation list. Your council will then revise your council tax bill while your appeal is outstanding.