Preparing evidence for council tax reduction appeal

A representative from your local council will normally attend the hearing.  They will present their evidence and argument as to why they think the award is correct.  It is therefore important that you prepare thoroughly for your hearing.  Gathering evidence to support your case can take time and effort.

We have a range of guidance that may assist you.

What to think about?

You should make sure that your case explains the issues that you and the local council disagree about and the decision you want from the tribunal. The panel will consider evidence provided by both sides before they can make a decision.

You should set out your arguments that support your case (including any legislation or case law) and enclose any evidence that you have to support this.

Depending on the nature of the dispute, relevant evidence can include:

  • Extracts from the council’s CTR scheme
  • Proof of income (such as earnings, benefits, or other payments)
  • Proof of savings or investments
  • Proof of residency (such as tenancy agreements)

You may find it useful to look at previous tribunal decisions about other council tax appeals as these may give you an indication of what other appellants have used as evidence to argue their case.

There is also the Tribunal’s guidance and Consolidated Practice Statement, which may be relevant to your case.

If you intend to rely on case law, the case will not need to be included in full in your bundle of evidence submitted to the Tribunal if it appears on this case law list. However, you must include the relevant extract you intend to rely on, together with an explanation of how it assists your case.

You may also find useful information on the following websites: and

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