Preparing evidence for council tax invalidity appeal
A representative from the Valuation Office Agency (VOA) will normally attend the hearing. They will present their evidence and argument as to why they think your proposal was found to be invalid. 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?
The Tribunal will not be considering the band of your property at this hearing. The Listing Officer has issued you with an invalidity notice in response to your proposal as they are of the opinion that you do not have the right to make such a proposal under the law.
The Tribunal will only be deciding if you have the right to make a proposal under the regulations.
The requirements are set out in Regulation 4 of the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 and Reg 5 of the Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009
You should make sure that your case explains the issues that you and the VOA 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.
Past tribunal decisions regarding same or similar issues are also useful. These may also contain references to High Court decisions. You can search them here.
You may also find useful information on the following websites: www.gov.uk and www.voa.gov.uk
Types of evidence you could provide (and where to find it)
1. You have been a taxpayer for more than 6 months
Evidence showing how long you have been the taxpayer if less than 6 months
2. You have provided insufficient information
Evidence and information that was lacking in the initial proposal and was requested
3. You were not the taxpayer for the period of time under dispute
Evidence that you were the taxpayer such as
- Tenancy agreements
- Purchase and sale confirmation