Council tax appeals

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.

Pages in Council tax appeals

  1. Banding appeals
  2. You are here: Grounds for appeal
  3. Valuation tribunals