Council tax banding
The Valuation Office Agency (VOA) sets your council tax band. If you have asked the VOA to change your band, and you are unhappy with their decision, you may be able to appeal. This is a free service.
This page explains how the appeal process works and provides resources for each stage.
Please note: before you appeal you must have made a request to the Valuation Office Agency (VOA) to change your band.
The appeal process
If you would like to appeal the decision made by the Valuation Office Agency, please first review the step-by-step process below.
There are also some helpful Frequently Asked Questions (FAQs) beneath the appeal process.
Understand what an appeal involves
To make an appeal you’ll first need to complete an appeal form and provide information and evidence to support your case. You’ll find details on how to do this below.
If you want to appeal, you must do it within 3 months of the date of your decision notice.
If your case is accepted, you will then be expected to attend an appeal hearing to present your case to the Valuation Tribunal, who will make the final decision.
The appeal process currently takes about 9 months, from submission of an appeal form to final decision.
What can I appeal?
You can appeal if you disagree with the VOA’s decision about the following:
- You think your property is in the wrong council tax band.
- You think your property should be removed from the council tax list.
- You think the information on your property in the council tax list should be changed.
If you have been issued with an invalidity notice, click here.
Complete the appeal form
If you want to appeal, please complete an appeal form. In the appeal form you should explain why you think the VOA’s decision is wrong.
The form needs to be completed in one session (there is no option to save a part-completed form).
You will also need to attach a copy of the VOA’s decision to the appeal form.
We will check your appeal form and register the appeal if we have all the information. We aim to register appeals within 10 working days of receiving them.
We will let you know when the appeal is registered.
Once registered, we aim to set (known as list) a date for an appeal hearing within 5 months from the registration date.
If we cannot register the appeal, we will let you know why.
Prepare your evidence
We aim to give you 10 weeks’ notice of your hearing date, to give you time to prepare.
During this time, you need to gather the evidence to support your case.
This can be a lengthy process so please allow plenty of time to do this. For more information, see how to gather your evidence.
At this point in the process, we’ll also send you guidance booklets about the hearing and how to prepare your evidence.
Attend the hearing
Appeals are decided by the Valuation Tribunal panel at the appeal hearing. At the current time, all hearings are conducted remotely using online/audio visual conferencing software.
The tribunal is impartial and independent. The tribunal will listen to both sides before making a decision.
During the hearing:
- The panel will ask you and the VOA to present your cases.
- You will be able to ask questions.
- You may be asked questions.
We try to make the hearing as informal as we can, and we will try put everyone at ease. However, these are judicial proceedings, so there is some formality.
The panel will make its decision on the evidence and arguments, bearing in mind what the law (legislation and case law) allows.
Our decision is not normally given at the hearing.
We will send you a decision notice (with reasons) within 1 month of the hearing by your preferred method of communication. If this period is likely to be exceeded, then the clerk to the hearing will contact you with information on when you can expect your decision.
Frequently asked questions
You will need to contact the Valuation Office Agency to make a proposal. The VOA will send you their decision after reviewing the proposal. If you disagree with the decision, you can appeal against it to the Valuation Tribunal.
Exceptions for late appeals can be made for extenuating circumstances. When you complete the appeal form, you will need to provide an explanation for why is it late.
For council tax appeals, the hearing is a free service.
No, the Tribunal cannot award costs. People making an appeal have to meet their own costs.
The appellant (and/or their representative), a Valuation Office Agency representative, and usually a panel of two (the senior member and a member), but sometimes a senior member will sit alone. A clerk will also be present.
Yes, to the High Court, but only on a point of law. Please click here for more information.
In the decision, the Tribunal will have ordered the VOA to change the list. This should normally take around two weeks. This could be delayed if the VOA appeal to the High Court.