Appeals

To the Council

You may appeal if you consider that you are not liable to pay Council Tax, for example, because you are not the resident or owner, or because your property is exempt, or you feel that we have made a mistake in calculating your bill. If you wish to appeal on these grounds you must first write to the Council Tax Section giving details of your appeal and we will reconsider your case. Making an appeal does not allow you to withhold payment of tax owing in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid tax.

To the Valuation Office

Details on the current band for your property can be checked by visiting the Valuation Office Agency web site. If you wish to appeal against that band you should write to:

The Listing Officer,
Valuation Office Agency,
West Block,
Westbrook Mills,
Borough Road,
Godalming,
Surrey
GU7 2SG

Telephone: 01483 702900

The grounds for appeal about 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 (this is explained below) in the dwelling's value;
• 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 the Listing Officer has altered a list without a proposal having been made by a taxpayer;
• where you become the taxpayer in respect of a dwelling for the first time. (Your appeal must be made within 6 months, but if the same appeal has already been considered and determined by a Valuation Tribunal, it cannot be made again).

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 usually be the new 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. Making an appeal does not allow you to withhold payment of tax owing in the meantime. If your appeal is successful you will be entitled to a refund of any overpaid tax.

Further information on how properties are banded and appeals can be found on the Valuation Office website http://www.voa.gov.uk/.