On this page:
You must continue to pay Council Tax while your appeal is being considered
If your appeal is successful you will be entitled to a refund of any overpaid Council Tax.
Payment appeals
You can lodge an appeal if:
- you don’t agree that you are the person liable to pay council tax
- you think your property should be exempt from council tax
- you think you should be entitled to a disability reduction
- you think you should be entitled to a personal discount.
You should make your appeal in writing to our council tax customer services team explaining the grounds of your appeal. Your appeal should be supported by any relevant evidence or documentation.
If you're not satisfied with the outcome of your appeal or have not received a reply within a month, you can appeal by raising the issue with the Valuation Office Agency's tribunal service.
Your case will be decided by tribunals that are independent from us and the Valuation Office Agency. Their decisions are normally final but you can appeal to the High Court on a point of law.
The tribunal will contact you to arrange a date for a free hearing but if both parties agree, your case can be dealt with in writing.
Band appeals
Check your Council Tax band on GOV.UK.
You can appeal against the band that your property is in if:
- you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes
- the Listing officer has altered a list without a proposal having been made by the taxpayer
- 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)
- you believe that the banding should be changed because there has been a material increase or material reduction
Material increase or reduction
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 the dwelling suitable for use by someone with a physical disability. In these cases revaluation should take place as soon as possible.
You can challenge your Council Tax band on GOV.UK.
Completion notice appeals
Completion notices identify when work on new buildings or conversions should be completed and the date from which the initial 3 or 6 month exemption for Council Tax starts for an empty property.
After the initial exemption period, the charge is payable at 100% of the normal rate, while the property remains empty, unless it is exempt.
To apply, telephone 020 8583 4242.
You can appeal within four weeks of the notice being sent to you. Appeal to the Government Valuation Office Agency's valuation tribunal service.
Valuation tribunals which are independent from us and the Government Valuation Office Agency will decide your case. Their decisions are normally final, but you can appeal to the High Court on a point of law.
The tribunal will contact you to arrange a date for a free hearing, or if both parties agree your case can be dealt with in writing and you won't need to attend in person.
