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A new and clearer process for handling council tax proposals and appeals in England was introduced on 1 April 2008. The new process does not alter the circumstances in which a formal request to review a council tax band can be made, but does give the taxpayer the option of deciding whether they want a valuation tribunal to look at the case after the VOA has reviewed the banding. Under the old process the case was automatically forwarded to the tribunal even if discussions with the VOA were ongoing.
Under the new process the VOA will review a banding and give the taxpayer a formal written decision. The taxpayer then has up to three months to consider this decision and can, if they so choose, appeal direct to the valuation tribunal, an independent body responsible for making decisions on council tax appeals. The new process will be far less bureaucratic because, wherever possible, disputes will be settled without the need for a formal appeal process. The rights of individuals are not being curtailed and taxpayers now have control referring their case to the independent tribunal if they so choose. |
