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.
Will the Tribunal make a decision on the day?
Not necessarily. Either way, it will write to all parties giving
its decision.
What if my appeal is successful?
If your appeal is successful, the Tribunal will write to us. We
will then change your Council Tax and send you a new bill.
What if I am still unhappy?
If you want to continue with your appeal, the next course of
action is to apply to the High Court. You should get legal
advice.
You can get advice by phoning the Revenues
office.