Appealing against your Council Tax

Please note that you cannot appeal against the general levels of Council Tax set by the Council each year.

If you appeal against your Council Tax, you must continue with your regular payments until your appeal has been dealt with.

If you disagree with the Council Tax Band your property is in, the Valuation Office Agency will deal with this - not the Council.

What can I appeal against?

You can appeal if you think:

our decision, that your property is a chargeable dwelling for Council Tax purposes, is wrong;
someone other than you should be liable to pay the Council Tax;
that a discount, exemption or disabled reduction should have been given.
that the works on a new or adapted property cannot be completed by the date shown on the Completion Notice we have served.

There are two stages to an appeal:

Stage one

You must first write to the Revenues office giving the following information:

your name and address;
the address of the property, if different;
what your interest is in the property, that is, owner, tenant etc; and
what decision you are appealing against and why.

We may need to contact you for further information.

We have two months to decide your appeal and give you an answer. If we agree your appeal but you are still dissatisfied, or we turn down your appeal, or you do not receive an answer, you can move to stage two.

Stage two

This is an appeal to the Valuation Tribunal in Maidstone.

Your appeal must be made within two months of receiving a decision from the Revenues office, or four months if you have not received a reply. For Completion Notices, you have four weeks from the issue of the notice.

How do I appeal?

You should put your case in writing, giving the Tribunal the same information as you provided to the Council.

Do I have to attend a hearing?

If you and everyone involved in the case agree, it can be dealt with in writing. Each party makes a written submission to the Tribunal and it will write back with its decision.

What if I want a hearing?

The Tribunal will contact you to arrange a formal hearing, and will explain in detail what will happen. You will be given a minimum of four weeks notice of the date of the hearing.

What happens at the hearing?

Any party can appear in person to present their case. If you want, you can have a representative, such as a solicitor or estate agent. Two or three Tribunal members will hear your case. They are volunteers who receive training in handling valuation matters. There will also be a clerk who is an employee of the Tribunal.